Accurate salary processing, social security contributions, and regulatory reporting to Maltese authorities — monthly, on time, fully compliant.
Payroll that your team and the authorities can rely on
Malta's payroll rules involve multiple authorities — IRD for PAYE/tax, DSS for social security, Jobsplus for employment — each with separate deadlines. We handle the full cycle so you don't miss anything.
Monthly Payroll Processing
Gross-to-net calculation, payslips in English/German, and net salary payment file preparation.
PAYE & FS5
Monthly Final Settlement System (FS5) filings with the Commissioner for Revenue.
Social Security Contributions
Employer and employee Class 1/Class 2 contribution calculation and DSS filing.
FS3 Year-End
Annual employee tax certificates (FS3) and employer reconciliation.
Employee Onboarding
New hire registration with Jobsplus, IRD, and DSS — including non-Maltese and EU relocated staff.
Payroll Reporting
Custom reports — by department, by cost center, by project — in the format you need.
Our payroll process
Employee data capture, contract review, and payroll system configuration.
Payroll processed by a fixed cutoff date each month — payslips, payment file, authority filings.
FS5, DSS contributions, and any regulatory notifications submitted by statutory deadlines.
FS3 certificates, annual reconciliation, and W-2-equivalent reporting for any expatriate employees.
Why this matters for DACH entrepreneurs
Payroll errors damage trust with employees and trigger penalties from Maltese authorities. For DACH-owned Malta companies, there's an additional layer: expatriate employees often need double-tax treaty handling, social security totalization, and A1/PD A1 certificates. Getting this wrong means either overpaying tax or creating exposures that surface during audit. A dedicated payroll partner who understands cross-border employment is worth the cost.
Common Questions
When are Malta payroll filings due?
FS5 (PAYE) is due by the end of the month following the payroll month. DSS social security contributions are due on the same deadline. FS3 year-end certificates are due by 15 February for the prior year.
Can you handle expatriate employees with A1 certificates?
Yes — we process expatriate employment with EU social security totalization, A1/PD A1 applications, and coordination with the home-country Steuerberater or accountant.
What are Malta's employer social security rates?
Employer contribution is 10% of gross salary (up to the weekly ceiling), with an equivalent 10% employee contribution. Specific rates depend on employee category and age.
Related Services
Let's run your Malta payroll.
Book a free consultation. We'll review your current payroll setup and quote a monthly fee based on headcount.
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