Employment and Payroll

We offer assistance to employers with the applications in respect of prospective candidate(s) who require an employment licence in Malta.  We also provide the employees with assistance with their applications for the procurement of a Single Permit, which is a residence permit issued by the Department for Citizenship and Expatriate Affairs allowing a third country national to reside legally in Malta for the purpose of work.  

The regulations as stipulated by LN 160 of 2014 are aimed at regulating the application procedure for the issue of a Single Permit for third-country nationals, enabling them to reside for the purpose of work in Malta in order to simplify the procedures for their admission and to facilitate the control of their status.  

The single permit application is to be submitted by the third country national, but it must be endorsed by the employer or the prospective employer.

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Exceptions

While the Single Permit application is required by all non-EU nationals, some exceptions apply.  The Single Permit procedure shall not apply to third country nationals:

• who are family members of Union citizens, EEA/Swiss citizens who have exercised, or are exercising, their right to free movement;
• who are posted workers for as long as they are posted or have been admitted to Malta to work as intra-corporate transferees;
• who are authorised to reside in a Member State on the basis of temporary protection;
• who are beneficiaries of international or national protection;
• who possess a long-term resident status in Malta or in any other Member State of the European Union;
• who have been admitted to Malta as self-employed workers;
• who have been admitted as sea farers for employment or work in any capacity on board a ship registered in or sailing under the flag of a Member State;
• who have been admitted to Malta for the purpose of studies in accordance with the Studies Regulations;
• who has been authorised to work in Malta for a period not exceeding 6 months;
• who are allowed to work in Malta on the basis of a visa.

The above mentioned third country nationals will continue to require the two separate procedures at the Employment and Training Corporation and the Department for Citizenship Expatriate Affairs.

Employment income is subject to Final Settlement System. We provide tax advice to both the employer as well as the employees including the provision of services related to payroll and other compliance forms that are required once an employment takes place.  We also assist with the registration and compliance for Income Tax and Social Security purposes in Malta.

We also assist employers with the procurement of a Private Employer number.