One of the conditions for the applicability of the special
provisions of article 56(17) (Employment outside Malta) is that during the
relevant year the employee is not present in Malta for a period or periods that
in aggregate exceed 30 days. In calculating the 30-day period for the purpose
of this provision, presence in Malta on vacation leave or sick leave is to be
disregarded. Presence in Malta in the following scenarios will be treated as if
the employee were in Malta on vacation leave and will therefore also be
disregarded:
- an employee works abroad on a
shift basis and stays in Malta in between shifts
- an employee works abroad on a
time-on / time-off basis and stays in Malta during the time-off periods
- an employee works regularly
abroad and stays in Malta during weekends and public holidays