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.