Malta · Payroll

Use this skill whenever asked about Malta payroll processing for employed persons. Trigger on phrases like "Malta payroll", "FSS deduction", "employee SSC", "Class 1 contributions", "FS5", "FS3", "FS7", "payslip Malta", "net salary Malta", "PAYE Malta", "tax withholding Malta", "employer SSC Malta", "Maternity Trust Fund", "COLA Malta", "minimum wage Malta", "overtime Malta", "gross to net Malta", "salary calculation Malta", or any question about computing employee pay, withholding tax, or social security contributions for Malta-based employees. This skill covers FSS income tax withholding, Class 1 SSC (employee and employer), statutory bonuses, minimum wage, mandatory benefits, payslip requirements, and filing obligations. ALWAYS read this skill before processing any Malta payroll.

Use this skill whenever asked about Malta Social Security Contributions (SSC) for self-employed or self-occupied individuals. Trigger on phrases like "how much SSC do I pay", "Class 2 contributions", "social security self-employed", "SSC calculation", "SSC arrears", "do I need to pay SSC", "SSC and income tax", "DSS payment", "Class 2 quarterly debit", or any question about Malta SSC obligations for a self-employed client. Also trigger when classifying bank statement transactions that relate to DSS debits, SSC direct debits, or government social security payments from BOV, HSBC, or other Maltese banks. Also trigger when preparing a TA24 income tax return where SSC deductibility (Box 20) is relevant. This skill covers Class 2 rates, min/max caps, payment schedule, registration, penalties, interaction with income tax, TA22 part-time regime, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any SSC-related work.