EU citizens and UK nationals are eligible to work in Gibraltar. However, if you are a citizen of a new EU member state, you must apply for a worker permit first. The labour laws in Gibraltar are largely parallel to those of the UK.
Gibraltar generally enjoys fairly full employment, but you can find jobs if you’re prepared to search. Retail is an obvious option, as Gibraltar has many branches of major UK chains such as Marks & Spencer and Dorothy Perkins.
Once in a job, be warned that income tax is substantial, with 17% for the first �4,000 of taxable income and 45% past the next �11,000. However, the cost of living is far cheaper than the UK and the absence of VAT means your pay cheque will stretch a lot further.