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Key information relating to all requests

Fair Processing notice

The information provided through this form will be processed in accordance with the Data Protection (Bailiwick of Guernsey) Law, 2017. For the purpose of your application for the Grant to small businesses and/or the Coronavirus Payroll Co-funding scheme, your information may be required to be shared with the SoG Shared Transactional Service Centre, the Revenue Service and Income Support. For more information on how your personal data will be processed for this purpose, please see our fair processing notice which can be found at https://www.gov.gg/covid19businessguidance, by emailing business.support@gov.gg or alternatively a hard copy can be requested by calling 01481 743803 (Mon - Fri, 9am - 5pm).

Key notes - Small Business Grant

The small business grant is £3,000 and can only be claimed once by a small business owner. The criteria for making a request for a grant is that the requestor owns a small business, that this represents their primary source of income, that the business commenced trading before 1st September 2019 and employs no more than 10 employees. The grant recipient should also note that the grant would be treated as income over a 13 week period (so £231 per week) and would lead to a corresponding reduction in any support from Income Support, the Hardship Fund and / or Unemployment Benefit. If these issues are of concern then you can discuss these with the Income Support Team.

Submission of requests for reimbursement - Payroll Co-funding Scheme

Should the request be established, payments will be made following submission of a 'Coronavirus Payroll Co-funding Reimbursement Form', evidenced to show that the employer has made the payment to the employees (such as a payroll extract). The Reimbursement forms are to be submitted following each payroll, whether weekly or monthly, and every effort will be made to process requests promptly, aided through daily payment runs at the SoG Transactional Shared Service Centre.

Tax treatment for employers - Payroll Co-funding Scheme

As an employer, you will still need to run your payroll and deduct tax and social insurance as normal. Example, if you are paying an employee the equivalent of Guernsey's minimum wage for 35 hours you will need to record the payment of £298 gross to the employee, deduct tax and social insurance as normal and then actually pay the individual the net amount. The 80% co-payment you receive from the States of Guernsey as an employer is taxable, however as a gross payment you make to your employee would be tax deductible, this is overall net neutral to the business.

Impact of Payroll Co-funding on other benefits claimed by employees

Any earnings paid through the Coronavirus Payroll Co-funding scheme will need to be treated as income. The result would be a corresponding reduction in benefits from the other benefits schemes and the likely result that the employee was no longer eligible for support from these benefit schemes (if being claimed). This applies to the Hardship Fund, Income Support, and Unemployment Benefit (in this last example, even if a person is not actually working, if they are being paid for hours then they are not unemployed). Your employees can discuss such issues and the impact on any benefits being claimed with the Income Support Team.