EU, EEA and Swiss nationals generally have the right to work in Malta, subject to applicable residence and registration requirements. Third-country nationals generally require a Single Permit, which combines residence and employment authorisation and is normally linked to employment with a specific employer.

Applications are generally submitted through Malta's immigration authorities before or in connection with the commencement of employment.

Employers must register for tax and social security purposes and operate the Final Settlement System (FSS) for payroll withholding. Employers are responsible for deducting income tax and social security contributions from employee remuneration and remitting the required amounts to the relevant authorities.

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Payroll is commonly processed monthly. Employers must submit the required FSS information and make the relevant tax and social security payments within the applicable deadlines.

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Social Security Contributions: Class 1 contributions generally apply to employees and employers. Contributions are calculated as a percentage of basic weekly wage, subject to applicable minimums and maximum contribution limits.

• Contract Types: Employment contracts may be indefinite or fixed-term. Fixed-term employment should comply with applicable legal requirements regarding duration and renewal.
• Probation: Unless otherwise agreed within statutory limits, probation may apply at the start of employment. The standard probationary period is generally six months, although different rules may apply depending on the employee's role, salary and applicable collective agreements.
• Working Hours: The normal working week is generally 40 hours, with an average maximum working time of 48 hours per week, including overtime, subject to applicable reference periods and exceptions.
• Overtime: Employees may be entitled to overtime compensation in accordance with applicable legislation, employment contracts or collective agreements.
• Termination: Notice periods generally depend on the employee's length of service. Termination must comply with statutory requirements, and additional protections may apply in cases involving redundancy, discrimination, pregnancy or other protected circumstances.

• Social Security: Employees and employers generally make compulsory Class 1 social security contributions, subject to the applicable contribution rules and salary ceilings.
• Annual Leave: Employees working a standard five-day week are generally entitled to a statutory annual leave allowance of 192 hours, subject to adjustments for public holidays that fall on weekends and other applicable rules.
• Sick Leave: Statutory sick leave and sickness benefits may apply, with entitlement and payment depending on the employee's circumstances, social security coverage and any applicable wage regulation order or collective agreement.
• Maternity Leave: Eligible employees are entitled to 18 weeks of maternity leave, with statutory maternity benefits payable subject to the applicable conditions.
• Paternity Leave: Employees may be entitled to statutory parental or other family-related leave under Malta's employment legislation, with specific entitlements depending on the circumstances.
• Public Holidays: Malta observes a number of statutory public holidays. Additional rules may apply where a public holiday falls on an employee's normal day of rest.

• Tax Residency: Malta's tax treatment depends on an individual's residence and domicile status. Individuals who are both ordinarily resident and domiciled in Malta are generally taxed on a worldwide basis, while different remittance-basis rules may apply to individuals who are resident but not domiciled in Malta.
• Non-Residents: Non-residents are generally taxable on Malta-source income, subject to applicable exemptions and double taxation treaty provisions.
• Tax Year: January 1 – December 31.
• System: Malta uses progressive personal income tax rates. For resident individuals using the applicable single tax rates, the rates range from 0% to 35%, depending on taxable income. Married and parent tax computations may have different income bands.