Malta | Employers entitled to a refund of paid maternity leave wages
A Maternity Leave Trust Claim Form has now been made available for employers eligible to the refund of wages and salaries paid to employees who utilised their maternity or pregnancy leave. This form must be compiled and submitted only online and only with the use of the employer’s eID.
A sample of the electronic form is available here solely to assist the user to prepare the documents required prior to starting the online application process. This document MUST NOT be used for manual submission.
The Social Security Department notifies employers requiring assistance that may attend their local area office of the Department of Social Security where the staff at the social security district offices would be able to fill in the application on the employer’s behalf.
A number of documents are required to accompany the online application and are to be attached to the online application in electronic format.
Required documents uploadable in electronic format to accompany the Claim Form for wages and salaries paid during pregnancy leave:
- Copy of the three social security contribution receipts for the relevant periods:
- one receipt from last quarter before employee went out on maternity leave
- one receipt from previous quarter
- one receipt for the first quarter of the pregnancy
- Copy of the pay slips for the wages or salaries paid during the maternity leave period
- Copy of the FS3 of the employee
- Employer’s list of employees issued by JobsPlus (formerly ETC)
The Form also requires the following employee details:
- ID Number, Name and Surname
- Child date of birth
- Maximum of 14 weeks salary refund claim details. The weekly salary should include the following data:
- Gross basic salary (basis salary excludes any other emoluments)
- Pro rata statutory bonuses and cost of living allowances
- Employer’s share of the employee’s social security contribution
Links and Guidelines:
Sample of the electronic form MSP010 – Not to be used for manual submission
Maternity Leave Trust Claim Form Submission Guidlines
Maternity Fund Contribution rules
Maternity Fund Contribution exemptions
Maternity Fund Contribution rates