Small business
FS3 statements to employees, 2026 pay
Each employee gets an FS3 for 2026 pay by 31 January 2027 (within seven days if they left earlier). 31 January 2027 is a Sunday: send it before.
- Filing deadline
- January 31, 2027
- Country
- Malta
- Tax year
- 2026
- Official source
- Tax authority
What is this deadline?
Each employee must receive an FS3 for 2026 by 31 January 2027, or within seven days if they left earlier (FSS Rules, S.L. 372.14 rule 21(1)(b)). 31 January 2027 is a Sunday, and the rules give no weekend extension, so send it before.
Source
Related skills.
Read the rules, their sources and accountant approval.
- 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.
GitHub source
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.