Payroll Guidelines in Malta

A Maltese company which engages in employment activities must comply with a number of legislative requirements. The company must have a Private Employer (PE) number before being able to engage in any such activities. Employees must be registered with both the Employment and Training Corporation (ETC) and also the Inland Revenue Department (IRD).

The company, as an employer, must also ensure that the correct amount of tax and social security contributions are deducted from the employee’s gross salary, in accordance with the provisions of the Final Settlement System (FSS), and that such deductions made, together with the company’s own contribution towards the employees National Insurance contribution are paid on a monthly basis, with the submission of an FS5 form, to the IRD. The total monthly deductions must also be reported on annual basis in the appropriate forms, FS7 and F3 which are also to be submitted to the IRD.

ARQ Accounting provides dedicated payroll support to ensure the company remains in good standing with regards to all of its legal requirements, including the processing of Work Permit Applications and the payment of salaries through a Direct Credit System.

For further information contact

  • David Borg


    David is a Chartered Accountant and a Fellow of the Association of Chartered Certified Accounta... More

    T +356 2549 6000

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