New FS3, FS4, FS5, FS7 Forms issued by Maltese IRD

New FS3, FS4, FS5, FS7 Forms issued by Maltese IRD

The Maltese Inland Revenue Department has issued new FSS Forms.  The new FS3, FS4, FS5 and FS7 Forms have been issued mainly to include the employers’ contributions towards the monthly Maternity Fund Contributions calculated on each employee.

New FSS Forms

16 thoughts on “New FS3, FS4, FS5, FS7 Forms issued by Maltese IRD

  1. Can someone help me? How I can see from the FS3 how much are my earnings were and how much income tax I paid, so I may proceed with the online calculator?

    • Gross Emoluments are reported in Section C of the FS3, while all Tax Deductions are reported in Section D of the FS3.

  2. Good afternoon,
    Can someone help me use the tax calculator? It says “please enter your gross salary”. Do I have to include salary only or do I have to include bonuses and cola?

    • Bonuses, overtime and cola are all taxable and they are part of your gross taxable salary. You must include these in the tax calculator.

  3. If you have a small company, what is the maximum number of employees you must have to file the FS3, FS5 and FS7 at end of year manually instead of electronically? Thanks

    • FS4s may be sent to the IRD, FSS Section, P.O. Box 2296, G.P.O., Marsa
      For further information on how to fill in employee’s FS4 and to obtain a copy of the FS4 kindly follow this LINK.

  4. My ex-employer refused to give me my FS3. He never gave me or my colleagues any payslips either. Where should I go to complain about not receiving my FS3 as it required by IRD – Malta. Thanks

    • While the law does not oblige an employer to provide payslips to its employees, the employer must provide the employee with an FS3 annually (after the year end) or soon after the employee terminates employment (whichever is the sooner). You may wish to follow the replies on this blog page for more detailed information. In the event that the employer does not adhere to the employee’s request, a formal complaint may be made directly to the Labour Office.

    • You may download an FS4 from this page.
      The FS4 issued by the tax department is provided by the employee to instruct the employer to deduct the tax rates according to employee’s tax status. (e.g. Married rates, Single rates or Parent rates.) The employer may also be instructed to deduct tax at special rates such as in the event that the employee is eligible to deduct tax at 15% on part-time employment.
      It is the responsibility of the employee to provide correct information on the tax status to the employer on the FS4 as this will be the tax deducted by the employer until the employee submits another FS4.

  5. My employer is refusing to give me my FS3 for 2016, because he states that I am still employed with him. Isn’t he obliged to give it to me whenever I want it?

    • Your employer is obliged to provide you with an FS3 mainly on two occasions.

    • 1. After the end of the calender year, if you worked up to the 31st December.
    • 2. Upon termination of your employment anytime during the calender year.
      • I never get a payslip from my employer and my paycheque is sent directly to my bank account. I also asked my employer for the last 3 payslips as I need these for a bank loan but my employer is reluctant to provide these also. What can I do?

        • Although customary that employers in Malta provide payslips to all their employees with each paycheque, this unfortunately is not a legal requirement on the employer.

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