Click on the following links to access the 2022 circular
outlining end-of-year documents requirements for 2022 (FS3 and FS7). It is
important that the FS3 and FS7 forms should be correctly filled and should
reach the Department by not later than the 15th February 2023. Late submissions
are subject to penalties as contemplated by the FSS rules. The circular also
includes relevant updates that apply to employers when calculating FSS payments
for 2023.
Employers' Circular English 2022
Employers’ Circular Maltese 2022