So, you’ve decided on your company structure—now it’s time to take the next steps to officially employ staff. Before hiring in Malta, you must complete several key registrations to ensure compliance with Maltese labour laws. Here’s what you need to do:
1. Obtain a PE Number (Employer Identification)
Before hiring in Malta, you must get a PE (Permission to Employ) number from the Commissioner for Revenue. This is crucial for payroll processing, tax deductions, and social security contributions.
How to Apply:
Complete the PE Number Application Form (available on the Commissioner for Revenue’s website).
✔ Provide supporting documents, such as a business registration certificate, VAT registration details, and ID documents of directors/owners.
✔ Submit the application online or in person.
✔ Once processed, you will receive your PE number, allowing you to officially hire staff.
2. Register Your Business with Jobsplus
Before you can hire employees, your business must be registered with Jobsplus, Malta’s national employment agency. This ensures compliance with employment regulations and facilitates official record-keeping.
To register, create a Jobsplus Employer Profile via the online Jobsplus portal and provide company information, including business registration details, PE number, VAT registration number, and contact details. Once submitted, await confirmation before proceeding with hiring employees.
3. Register Employees with Jobsplus
Every new hire must be reported to Jobsplus within three days of their start date. This ensures legal employment status and proper payroll and tax compliance.
Employee Registration Process:
✔ Obtain the employee’s identification documents (ID card for EU/EEA nationals, passport for non-EU citizens).
✔ Complete the Engagement Form (available on the Jobsplus website).
✔ Submit the form electronically or in person.
✔ Receive confirmation from Jobsplus.
✔ If an employee leaves, submit a Termination Form within four days.
4. Register with Identità Malta (For Non-EU Employees)
If you plan to employ Third-Country Nationals (TCNs), your company must register with Identità Malta, the authority responsible for work permits and residency applications for non-EU workers.
How to Register:
✔ Create an Employer Account on the Identità Malta platform.
✔ Provide required documentation, including business registration details and PE number
✔ Submit the application for approval.
5. Apply for Work Permits (For TCN Employees)
Non-EU employees must obtain an Employment License (Single Permit) before they can legally work in Malta. As an employer, you are responsible for securing this permit on their behalf.
Application Process:
To hire a non-EU employee, you must gather the necessary documents—including the employee’s passport copy, job contract, business license, and relevant qualifications—and submit the application to Identità Malta. The approval process can take several weeks, and only once approved can the employee legally begin working in Malta.
Work Permits for Third-Country Nationals: An Overview of Processes and Requirements
6. Register for the Final Settlement System (FSS)
To process tax deductions, register for the Final Settlement System (FSS) with the Commissioner for Revenue via the CFR Delegated Services portal.
Steps to Register: Steps to Register:
✔ Create an Employer Account on the CFR Delegated Services Portal.
✔ Link your business using your PE number and VAT details.
✔ Enable Payroll Reporting Services to submit tax and social security contributions.
Once registered, you’ll need to submit:
- FS5 Forms (Monthly payroll reports)
- FS3 Forms (Annual employee tax summaries)
- FS7 Form (Annual employer tax report)
7. Comply with Social Security & Taxation
Once employees are hired, businesses must:
- Deduct PAYE (Pay-As-You-Earn) tax and submit it to the Commissioner for Revenue.
- Pay National Insurance Contributions (NICs) on behalf of employees.
- Submit monthly FS5 forms and annual FS3 and FS7 reports.
8. Ensure Compliance with Employment Laws
Employers must adhere to Maltese labour laws, including:
✔ Minimum Wage Requirements – set by law.
✔ Standard Working Hours – typically 40 hours per week.
✔ Leave Entitlements – including annual leave, sick leave, and public holidays.
✔ Employment Contracts – must be in writing, stating salary, job role, and conditions.
9. Meet Health & Safety Obligations
Businesses must comply with Occupational Health & Safety (OHS) regulations by ensuring a safe working environment, conducting risk assessments, and providing training and safety measures to protect employees from workplace hazards.
10. Hiring EU/EEA Employees
EU/EEA nationals do not need a work permit, but they must:
✔ Be registered with Jobsplus.
✔ Obtain a Maltese Social Security Number.
✔ Register for Tax and NIC contributions.
11. Choose Payroll Software for Compliance & Efficiency
To streamline payroll processing, consider using payroll software. Popular options in Malta include:
💼Payroll Software Options: Shireburn Indigo Payroll – Automates tax and social security calculations, ideal for businesses of all sizes.
💼 Buddy HR – A cloud-based system where employees can access payslips and apply for leave.
💼 LEAP Payroll – A secure, cloud-based payroll solution with competitive pricing.
Using the right payroll software ensures compliance with Maltese tax laws and simplifies payroll management.
Final Thoughts
Hiring employees in Malta requires completing several key registrations, from obtaining a PE number to registering with Jobsplus and Identità Malta (if hiring TCNs). By following these steps, you can build a legally compliant workforce while avoiding potential penalties.
Need assistance? The Expatax consultancy team is here to help! Contact us today for expert guidance on hiring and employment compliance.
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