Small business
FSS: FS5 and tax deducted from October 2026 pay
Tax and social security deducted from October 2026 pay, with the FS5, by the last working day of the following month.
- Filing deadline
- November 30, 2026
- Country
- Malta
- Tax year
- 2026
- Official source
- Tax authority
What is this deadline?
An employer pays the tax deducted under FSS, with the FS5, by the last working day of the month after the month the pay was paid (S.L. 372.14 rule 15(1)): for October 2026 pay, 30 November 2026. Class 1 social security is paid monthly in arrears with it (Cap. 318 art. 9).
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.