FSS & Employment Forms
- Resources
- FSS & Employment Forms
FSS Forms and JobsPlus forms
FS3, FS4, FS5 and FS7
Each employee receives an FS3, detailing their gross salary, along with any taxes and social security contributions made.
The FS7 serves as a comprehensive reconciliation, aligning the monthly dues for taxes, social security contributions, and maternity leave trust fund contributions with the actual payments remitted to the Department.
The deadline for submitting the annual reconciliation documents, FS7 and FS3, is February 15th of the subsequent year.
Click here to access FS3 Form.
Click here to access FS7 Form.
Every month, an FS5 form must be filed with the Inland Revenue Department to declare and pay taxes, social security contributions, and maternity leave trust fund contributions.
Click here to access FS5 Form.
Employers are required to have new hires, or those altering their tax status, fill out an FS4 form. This document collects essential taxpayer information, including their tax status declaration and choices regarding source deductions.
Click here to access FS4 Form.
Understanding Fringe Benefits in Malta
“Fringe benefits” encompass any advantages granted due to employment, covering a broad spectrum from cash bonuses to non-cash perks. Governed by Article 4(1)(b) of the Income Tax Act, Malta’s tax framework mandates the inclusion of all employment-derived gains in tax assessments. This applies irrespective of the benefits’ nature—whether in cash or kind, or if they arise from standard employment terms or as special allowances.
Employers are responsible for accurately reporting the value of fringe benefits provided to employees within the Final Settlement System (FSS). Any oversight in declaring these benefits can lead to additional tax liabilities for beneficiaries and penalties for employers, as per the directives of the Income Tax Acts.
Categories of Taxable Fringe Benefits in Malta:
- Car Benefits (Category 1): Includes both the private use of company-provided vehicles and cash compensations for the use of personal cars by employees.
Use of Assets Including Accommodation (Category 2): Pertains to the private use of assets such as residences, boats, airplanes, and more, owned or leased by the employer.
Other Benefits (Category 3): Encompasses a variety of other perks not classified under the first two categories. This includes asset transfers at reduced prices, preferential loans, employer-covered personal expenses (like utility bills and school fees), and access to free or discounted goods and services, alongside share option schemes.
Click here to access FB1 Form.
Jobsplus Forms
Declaration & Termination of Employment
Navigating Employment Notifications with Jobsplus in Malta
Should you secure a job, including during the probationary phase, it’s essential to notify JobsPlus prior to your employment commencement date. Completing this declaration upon obtaining employment ensures your removal from the Unemployment Register. Neglecting this step leads to your name appearing on both the Registering and Employed Registers, which initiates the Strike-off Process.
Download the required form from the designated tab and streamline your process.
Click here to access Jobsplus Resources Page.
Click here to access the DECLARATION OF EMPLOYMENT FORM.
Navigating Employment Termination Notifications with Jobsplus in Malta
Employers in Malta have a mandatory obligation to inform Jobsplus when an employment relationship with any employee comes to an end. This notification is accomplished by completing and submitting a termination form, which Jobsplus will officially acknowledge within 15 business days. For added convenience, employers have the option to utilize Jobsplus’s online portal for electronic submission of the termination notice. Upon successful submission through this digital channel, employers are immediately sent a system-generated acknowledgment email. The review and processing of the termination notification vary, typically ranging from one to four days, with the exact timeframe influenced by Jobsplus’s operating hours, which differ between the winter and summer periods.
Click here to access Termination of Emplopyment Form.
A Detailed Guide to Social Security Contributions in Malta
Under Malta’s Social Security Act (Cap. 318), any form of employment, including contracts of service or apprenticeship, with the Government of Malta or otherwise, is deemed insurable. This includes individuals who are “gainfully occupied,” whether through employment or self-employment.
Unique Employment Situations and Their Insurability
It’s important to note that an individual can only have one primary insurable employment at any given time. In instances of multiple employments, the one providing the highest income is considered for insurability purposes.
Categories of Insurable Employments:
- Employed Persons: Those working under an employer or service provider.
- Self-Occupied Persons: Individuals generating income through their trade or professional skills.
Special Considerations for Insurable Persons:
- Self-Employed Persons: Those earning through rentals, investments, or interests, as outlined in the Social Security Act.
Obligations for Social Security Contributions:
Individuals aged over 16 and under 65 in insurable employment must contribute to Social Security. Contributions are made weekly, contributing to a total of 52 or 53 contributions annually, dependent on the calendar year.
Contributors can request their Social Security Contributions History from the Department of Social Security, divided into Contributions and Credits Classes.
Classification of Social Security Contributions:
- Class 1: For employed persons.
- Class 2: For self-occupied persons.
- Class 3: For self-employed persons not engaged in a trade (with certain eligibility conditions).
Submission and Rates for Employed Persons:
Employed individuals, unless exempt, are required to contribute Class 1 Social Security Contributions, with rates based on their basic weekly wage. These contributions are split evenly between employer and employee and submitted monthly to the Commissioner of Inland Revenue.
Provisions for Self-Occupied and Self-Employed Individuals:
Self-occupied individuals, engaged in business activities earning over €910 annually, are liable for Class 2 contributions, payable every four months. Self-employed persons, deriving income solely from non-trade sources, also contribute Class 2 rates but are specifically designated for pension purposes.
Adjustments for Multiple Part-Time Employments:
Individuals with multiple part-time jobs can opt to contribute based on a cumulative 40-hour workweek to potentially benefit from a higher pension rate.
Special Pro Rata Contribution Rates:
For Employed Persons: Those earning less than the national minimum wage may opt for a pro-rata contribution rate of 10% of their actual basic weekly wage.
For Self-Occupied Persons: Part-time self-occupied females, students, and pensioners falling below the minimum income threshold may opt for a 15% rate on their basic weekly income.
Contributions for Maltese Residents Employed Abroad:
Maltese residents working overseas can request to pay Class 1 contributions under Article 13(i), ensuring continued social security coverage in Malta.
Class 1 Social Security Contributions
| Year 2024 | Category | Basic Wage From | Basic Wage To | Weekly Rate for Employee | Weekly Rate for Employer |
|---|---|---|---|---|---|
| A | €0.10 | €213.54 | €6.62 | €6.62 | |
| B | €0.10 | €213.54 | €21.35* | €21.35 | |
| C born up to 31/12/1961 | €213.55 | €423.07 | €10% | €10% | |
| D born up to 31/12/1961 | €423.08 | n/a | €42.31 | €42.31 | |
| C born after 31/12/1961 | €213.55 | €532.28 | 10% | 10% | |
| D born after 31/12/1961 | €532.29 | n/a | €53.23 | €53.23 | |
| E | n/a | n/a | 10% max. €4.38 | 10% max. €4.38 | |
| F | n/a | n/a | 10% max. €7.94 | 10% max. €7.94 |
| Category | Description |
|---|---|
| A | Persons under 18 years of age earning not more than the amount indicated below. |
| B | Persons aged 18 and over, earning not more than the amount indicated below. |
| C | All persons whose basic weekly wage is between the amounts indicated below. |
| D | All persons whose basic weekly wage is equal to or exceeds the amount indicated below. |
| E | Students* under 18 years of age. |
| F | Students* 18 years old and over. |
Class 2 Social Security Contributions
Class Two Contributions are to be paid by all individuals who derive income of more than €910 from an economic activity and who are not employed.
The Social Security Act defines two categories of persons that are required to pay Class 2 Contributions as follows:
Self Occupied Persons – persons who earn income from Trade, Business, Profession, Vocation or any other economic activity that exceeds €910 per annum.
Self Employed Persons – persons who receive income from rents, investments, capital gains or any other income.
Rates for Class Two Social Security Contributions are based on the annual net profit or income for the year preceding the contribution payment year.
| Year 2024 | Category | Income From | Income To | Weekly Rate all persons | Weekly Rate full-time farmers² | Weekly Rate full-time Self Employed | Weekly Rate full-time Self Occupied |
|---|---|---|---|---|---|---|---|
| SP³ | €1,006 | €10,567.92 | €30.48 | ❌ | ✔ | ❌ | |
| SA | €910 | €12,028.92 | €34.70¹ | €23.13 | ✔ | ✔ | |
| SB born up to 31/12/1961 | €12,028.93 | €22,000 | €15% | €10% | ✔ | ✔ | |
| SC born up to 31/12/1961 | €22000.01 | n/a | €63.46 | €42.31 | ✔ | ✔ | |
| SB born after 31/12/1961 | €12,028.93 | €27,679.35 | 15% | 10% | ✔ | ✔ | |
| SC born after 31/12/1961 | €27,679.36 | n/a | €79.84 | €53.23 | ✔ | ✔ |
| Category | Description |
|---|---|
| Self Occupied Persons | Persons who earn income from Trade, Business, Profession, Vocation or any other economic activity that exceeds €910 per annum. |
| Self Employed Persons | Persons who receive income from rents, investments, capital gains or any other income. |
| (1) | If the insured person elects to pay a contribution that is less than €34.70, such contribution may, if the person qualifies for a contributory benefit or a contributory pension, result in the payment of a reduced contributory benefit or contributory pension. |
| (2) | This reduced rate is applicable for full-time farmers as identified by the Department of Agriculture. |
| (3) | The SP category applies only to single persons who are not self occupied. |
