2 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
Malta payroll for employers: FSS income tax withholding (methods, cumulative formula, FS4 status tables), Class 1 social security and the Maternity Leave Fund, qualifying overtime tax, minimum wage and cost-of-living increase, statutory bonuses, and the FS5, FS3 and FS7 filing deadlines and penalties.
Use this skill for Malta social security contributions: who pays Class 2 as a self-occupied or self-employed person, how the category is set from the previous year's net earnings and date of birth, the exclusions and low-income exemption, the four-monthly payment timetable at MTCA, late-payment interest and time limits, and a summary of Class 1 and the employer's Maternity Leave Fund contribution. Payroll mechanics are in malta-payroll and income tax in malta-income-tax.