LABOUR

 
MINIMUM WAGE
The Employment & Industrial Relations Act establishes the national minimum wages payable to personnel. The National Weekly Minimum Wage  can be found in this link.
 
OVERTIME
Most sectors have their minimum overtime rates regulated by the respective Wage Regulation Order (WRO) that regulates their activity of work.  Employees whose overtime rate is not covered by a Wages Council Wage Regulation Order shall be paid one and a half times the normal rate for work carried out in excess of a 40 week, averaged over a 4-week period or over the shift cycle at the discretion of the employer.  More information can be found in this link.
STATUTORY BONUS
Employees are entitled to receive a Statutory Bonus payable every six months statutory and a Weekly Allowance payable every six months.  Details can be found in this link.
Conditions of Employment and Industrial Relations in Malta are regulated by the Employment And Industrial Relations Act Cap 452.
 
SOCIAL SECURITY CONTRIBUTIONS
Social security contributions are paid 10% each by the employer and the employee respectively.
The employer must ensure that the Social Security Contributions are made to the Commissioner by the end of the month following that on which payment of emoluments was made. The payment is to be made by means of FS5 form.  More information is available in the link.
Information that will assist a business to fulfil the obligations concerning Provisional Tax is available in this booklet. 
 
PAID ANNUAL LEAVE
Information about annual leave entitlement can be found in this link. 
 
Minimum WAGES PAid By ECONOMIC SECTORS
Minimum wages paid by economic Sectors and other employee minimum entitlements can be found in the Resource Pack 2020 published by DIER.
 
CONTACT INFORMATION
·         Office of the Commissioner for Revenue
Website:         www.cfr.gov.mt
Email:             taxpayerservice.cfr@gov.mt
Tel:                  144
 
·         Department of Industrial and Employment Relations
Email:             info.dier@gov.mt
Tel:                  (+356) 21224245/6
 
                                                                                                          last updated June 2020

 

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