Payroll Services in Malta

We offer specialized payroll services in Malta, which is why we invite you to further discover what our accounting firm can do for you. 

What payroll services do you offer in Malta?

Our payroll services in Malta include, but are not limited to:

1. assisting companies in registering themselves and their employees for social security contributions;
2. preparation of all the accounting documents required by the Commissioner for Tax and Customs (MTCA);
3. generation of the payroll and payslips on a monthly basis and filing of the forms related to payroll;
4. filing the FS5 form, which is related to the monthly income, deductions, allowances, and bonuses of employees;
5. filing the FS7 and FS3s forms, which refer to the annual gross salaries of employees, respectively the annual income tax deductions and contributions;
6. maintenance of annual leave records and termination of employment (where applicable).

When do I need to set up the payroll for my Maltese company?

After registering the business, you need to register as an employer. Following that, each employee must be registered individually with the Commissioner for Tax and Customs and Jobsplus. Our payroll specialists in Malta can handle these procedures.

What does monthly payroll look like in Malta?

It implies the following procedures:

• computing salaries for each employee;
• issuing payslips;
• withholding the income tax and social security contributions;
• making payments into employees’ accounts;
• directing tax and social security payments to the Commissioner for Tax and Customs;
• generating payroll reports for maintenance purposes.

We invite you to read more about our payroll services in Malta in the infographic below:

Do you use dedicated payroll software in Malta?

Yes, our accountants in Malta use online employment management software that you can access anytime.

What payroll taxes are there in Malta?

These are:

• the personal income tax which is imposed on the income generated by the employee and which is levied at progressive rates;
• the social security withholding tax which is levied at source from the employee’s salary;
• the social security withholding tax which is levied on the Maltese company acting as an employer;
• the benefits employees are entitled to can also be subject to certain taxes which need to be part of the payroll;
• the taxes imposed on incomes generated by the employee during work, such as overtime.

Does Malta have a minimum wage system?

Yes, it does. A particularity of Malta is that the gross minimum wage is computed on a weekly basis, as follows:

• for adults, the minimum wage is EUR 229.44;
• for minors under the age of 17 and up to 18 the minimum payment is EUR 219.82, respectively, EUR 222.66.

NOTE: In Malta, employment starts at the age of 16 under special conditions and with the consent of a child’s parents or legal guardians.

How is payroll computed in Malta?

The formula implies calculating the net salary after deducting the gross deductions from the gross salary.

The gross salary is made up of the basic wage, various allowances, arrears, bonuses, and reimbursements.

Here is also a video on our services:

What are the payroll documents issued by your accounting firm in Malta?

Among the documents that need to be processed as part of the payroll, we mention the following:

• timesheets;
• paychecks;
• payment forms;
• wage calculation sheets.

Our accountants will also handle the creation of monthly and quarterly payroll reports, as well as the preparation of annual statutory payroll statements and filing them with the Commissioner for Tax and Customs in Malta.

What are the payroll contributions employees and employers pay in Malta?

At employee level, a worker pays 10% of the weekly salary up to a gross annual wage of EUR 29,084 (2026, persons born on or after 1 January 1962). For amounts above, one will pay a flat sum of EUR 55.93 per week.

The employer will match the payment of each employee with the same contributions of 10%, respectively, the fixed amount, and also pays 0.3% of the basic wage to the Maternity Leave Trust Fund.

For complete information on our payroll services in Malta, please contact us.