Malta Employer Payroll — FSS, FS5 & FS3/FS7 Filing

Confirm the employer is registered with the Commissioner for Revenue (CFR) as an FSS payer and with the Department of Social Security (DSS) for Class 1 SSC. Collect payroll parameters: pay frequency (monthly or weekly), sector Wage Regulation Order (WRO) if applicable, and any existing payroll software or manual records.

Collect a completed FS4 (Payee Status Declaration) from each new employee before the first pay run. The FS4 determines the FSS tax rate table to apply — Single (S), Married (M0/M1/M2), or Parent (P/P1/P2) — and must be updated whenever the employee's marital or parental status changes. Without a valid FS4, the employer must apply the Single rate by default.

Calculate each employee's net pay for the month: apply the correct FSS rate table cumulatively to project annual income, compute employee SSC Class 1 on the basic weekly wage equivalent (capped per category), deduct both from gross, then add statutory entitlements — COLA (EUR 128.13/quarter, tax-exempt), and the Government Bonus (EUR 135.10) and Weekly Allowance (EUR 121.16) in June and December. Produce a compliant payslip per LN 274/2018 for every employee.

By the 15th of the following month, submit the FS5 (Payer's Monthly Payment Advice) to the CFR via MTCA e-Services, reporting the company's total gross emoluments, FSS income tax withheld, and combined employee + employer SSC for the month. Remit the full amount due simultaneously. Late filing or payment attracts penalties.

By mid-March, issue an FS3 (Payee Statement of Earnings) to each employee showing their full-year gross emoluments, FSS tax deducted, and SSC paid — this feeds into the employee's personal TA24 tax return. By 31 March, file the FS7 (Payer's Annual Reconciliation) electronically with the CFR to reconcile the sum of all monthly FS5 payments against the aggregate of all FS3s. Resolve any discrepancies before submission.