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Employers Reporting Obligations

​With regards to reporting, employers must make sure to submit the required complete forms in a timely manner as stipulated by law. The following is a brief list of the reporting required:

  • Apply for a PE number or reactivate the PE number if already a holder a deactivated number;
  • Fill 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;
  • Submit the Annual End of Year Reconciliation documents (FS3 and FS7 forms)

 

Small to Medium Employers

Having 9 or less FS3 forms.

Employers that have less than 10 FS3 forms have the option to submit the FSS end-of-year documents either manually or electronically.

 

Large Employers

Having 10 or more FS3 forms.

Employers having 10 or more FS3 forms are required to submit their end-of-year documents electronically.

 

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 such service.

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.

Download: FS7, FS3

Other manual 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

          Central Mailing Unit -  Block 3

          Floriana

 

Electronic Submission

Register for an e-ID and submit the information through CFR Services on-line or 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.

 

CFR Services Online Portal for Employers

 

FSS e-filing Sheet:

Download the FSS e-filing sheet for MS Office 2003

Download the FSS e-filing sheet for MS Office 2007 and onwards

Set up Taxation 2-Factor Authentication

 

Assistance and Guidelines:

Guidelines for Authentication Mechanism for online services

FSS with FBT Spreadsheet

Electronic Lodgement Specification

Tax Guidelines to Fringe Benefits