Last updated: 27/05/2022
All employers, whether an individual, corporate or other body of persons, are regulated by the Final
Settlement System Rules (S.L.372.14). Also known as the FSS Rules, these rules impose several
requirements on employers including submission of various forms. Whilst it is mandatory for
employers who need to submit 10 or more FS3 forms to do so online, employers with fewer employees
can still make use of paper form submission.
Employers must make sure that they submit all the required forms in a complete and timely manner,
according to pre-established deadlines as stipulated by law. The following is a brief list of the reporting
requirements for employers in Malta:
• Apply for a PE number or reactivate a previously held PE number
• Submit an FS4 form on engagement or change of the tax status of any employees
• Submit a Payer’s Monthly Payment Advice (FS5 form) together with any relative payment
• Submit Annual End of Year Reconciliation documents reflecting all employment payments
carried out during the year in question (FS3 and FS7 forms)
All manual FSS forms can be downloaded from the Downloads page.