Relocating to Malta often comes with practical adjustments. For many families, professionals and retirees, this includes arranging support from domestic workers. Whether hiring a nanny, a carer for elderly assistance, or a cleaner for regular household maintenance, it is common to assume that a private arrangement inside a private home is informal.
In Malta, this assumption can be misleading.
Domestic work is regulated employment under Maltese law. Once a person is engaged regularly, paid for their services and operates under agreed working conditions, the household may become a legally recognised employer. This brings specific administrative and payroll obligations that apply regardless of nationality.
When Are You Considered a Household Employer
Under Maltese employment law, a household employer is an individual who hires a person to perform duties in or around their private residence for personal or domestic needs.
This typically includes nannies and childminders, elderly carers or private nurses, cleaners, live-in domestic helpers, and even gardeners or chauffeurs engaged for private use. If the individual works under your direction, at scheduled hours, and is paid on a recurring basis, the relationship will generally be classified as employment rather than a casual service.
Registering as an Employer
Before employing anyone, you must obtain a Numéro PE, which stands for Permission to Employ, from the Commissioner for Revenue.
A PE number is required for anyone who employs staff in Malta, deducts income tax and social security contributions, and submits payroll documentation under the Final Settlement System.
Importantly, individuals hiring domestic help do not need to register as self-employed or operate a business. Malta recognises a category known as a household employer, which applies when a private individual hires someone for domestic or personal assistance.
This means that an expat who is employed, retired, or otherwise resident in Malta can still hire a nanny, cleaner, or carer. The key requirement is obtaining a PE number and complying with the relevant employment and payroll obligations.
Without a PE number, the employment cannot be properly declared.
Employment Contract and Minimum Conditions
Domestic workers fall under the Domestic Service Wages Council Wage Regulation Order S.L. 452.40, which establishes minimum employment conditions.
This regulation covers categories of domestic workers such as live-in and live-out roles, full-time and part-time arrangements, minimum wage entitlements, daily and weekly rest periods, public holidays, and paid leave and sick leave principles.
Employers are required to provide written employment terms outlining duties, working hours, salary, leave entitlement and notice periods.
Clear documentation reduces the risk of disputes and ensures compliance with Maltese labour standards.
Jobsplus Engagement and Termination Notifications
All employment must be formally notified to Jobsplus.
The engagement form must be submitted on the same day, and not later than four working days since employment begins. If employment ends, termination must be notified within four days. These notifications are mandatory and apply equally to household employers.
Engagement and Termination in Malta: Understanding the Four Working Day Rule
Payroll Obligations
Once registered as an employer, you are responsible for deducting income tax where applicable, deducting and paying employee social security contributions, paying the employer’s share of social security, submitting monthly FS5, and completing annual reconciliation forms.
The monthly FS5 return must be submitted by the last working day of the month following the month in which wages were paid.
Live-In Domestic Workers
If the domestic worker lives in the employer’s home, the employment contract should clearly define the terms of the arrangement, including accommodation conditions, working hours, rest periods, and the separation between working time and personal time. Live-in arrangements remain fully subject to Malta’s employment regulations.
A live-in arrangement does not reduce employer obligations. The employment relationship remains fully regulated under Maltese law.
Hiring a Domestic Worker Who Is a Third Country National (TCN)
Where a domestic worker is a third-country national, the household employer must also follow the procedures set by Identità for Single Permit applications. Identità requires employers who intend to employ third-country nationals to first register on the Single Permit Employer Portal, which is the online platform used to submit and manage applications. The employer must complete a registration and vetting process before being granted access to the portal, after which the application can be submitted electronically on behalf of the worker.
Importantly, Identità explicitly recognises household employers as an eligible employer category for this process (with the exception of certain live-in carer procedures), meaning that private individuals employing domestic staff may register and submit applications through the portal in the same way as other employers.
Domestic Employment Is Legally Enforceable
Domestic employment in Malta falls fully within the scope of the Employment and Industrial Relations Act and its subsidiary legislation. Disputes are not treated informally simply because the workplace is a private home. The Department for Industrial and Employment Relations has jurisdiction over domestic service workers under the Domestic Service Wages Council Wage Regulation Order S.L. 452.40, and workers may lodge complaints regarding unpaid wages, leave, public holiday entitlements or termination conditions.
In practice, this means that arrangements made between private individuals can be subject to formal investigation and mediation. For expat households accustomed to more informal domestic arrangements in other countries, this can come as a surprise. Once regular work, remuneration and direction exist, the relationship is legally protected and enforceable in Malta, regardless of nationality or residency status of either party.
Considérations finales
Hiring domestic help is often an important step for expat households who are able to engage additional support with childcare, elderly care, or regular household tasks. For many families settling into life in Malta, having the right support at home can make day-to-day life considerably easier.
Even though these arrangements take place in a private home, domestic work is still treated as regulated employment under Maltese law. Taking the time to understand the basic framework and set things up properly from the beginning can help avoid unnecessary complications and ensure that the working relationship is clear and fair for everyone involved.
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