Employers Reporting Obligations
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Employers Reporting Obligations

Last Update: 20/05/2022

​Employers have a number of reporting obligations that they must fulfil when both registering as an employer and also whilst engagement in the employment of individuals. With regards to reporting requirements, employers must make sure that they submit the required forms in a timely manner as stipulated by law and provide all the necessary information required. The following is a brief list of the reporting requirements of persons seeking to employ people in Malta:

 

·      Apply for a PE number or reactivate any previous PE number held by the prospective employer which had previously been deactivated,

·        Complete and submit an FS4 form on engagement or change of tax status of employees,

·    Submit a Payer’s Monthly Payment Advice (FS5 form) together with any relative payment for the same period,

·         Submit an Annual End of Year Reconciliation documents (FS3 and FS7 forms).​

Small to Medium Employers

Small and Medium Employees (SMEs) may benefit from opting to submit the FSS end-of-year documents either manually or electronically. This option applies when an SME has 9 or less FS3 forms for the year. This provision seeks to reduce the administrative burden on SMEs and streamline their compliance requirements when acting as an employer.

Large Employers

Employers having 10 or more employees are considered as large employers. Employers having 10 or more FS3 forms are required to submit their end-of-year documents electronically. No option is available to large employers to submit documents manually.   

Manual Submission

While it is mandatory for employers to submit 10 or more FS3 forms by electronic means through the IR Services on-line, employers with fewer employees can still make use of manual submission. When submitting the end-of-year documents, manual filers must ensure that they file the barcoded FS7 form issued by the Department. The barcode will facilitate the processing of such data and allow easy traceability.​ 

All FSS forms can be downloaded from the Downloads page.

All FSS manual forms are to be sent to the following address:

          Office of the Commissioner for Revenue
          FSS Section, Tiġrija Palazz Level 0
          Republic Street,
          Victoria VCT1015
          Gozo

Electronic Submission

In order to submit any documents related to FSS electronic filing, an employer must first be registered for an e-ID. Once an e-ID has been obtained, documents can be submitted online through the CfR portal or by through the FSS e-Filing Sheet. To submit FSS data through IR services on-line portal, user may use "e-ID and Authentication Code" or “e-ID card chip and pin" authentication methods. In case a user wishes to submit data through FSS e-filing sheet, user can only use "e-ID and Authentication Code" authentication method; "e-ID card chip and pin" authentication method is not accepted if user is submitting through the e-filing sheet.

To access the CfR Services Online Portal, employers may click here. Portal for Employers

 

FSS e-filing Sheet:

Click on the following links to download guidelines on how to fulfil your FSS obligations.

 

Assistance and Guidelines:

Click on the following links to download guidelines on how to fulfil your FSS obligations.​