Do you have pay national insurance in Gibraltar?

Yes, national insurance contributions (NICs) are mandatory in Gibraltar for both employed and self-employed individuals. The rates and thresholds for NICs in Gibraltar are set by the government and may change from time to time. In general, employed individuals pay NICs on their earnings, while self-employed individuals pay NICs on their profits. The amount of NICs payable is based on the individual's income or profits, with different rates applying to different levels of earnings or profits.