Updated: CfR FS5 Form with payment to be submitted to CfR by end of month

All employers are obliged to declare their employees’ wages, salaries and fringe benefits to the Inland Revenue Department (Commissioner for Revenue CfR) monthly on an FS5 Form or On-line. Employees’ Tax and Social Security Contributions (SSC) deducted from the employees wages and salaries together with the employer’s share of the SSC and Maternity Fund Contribution are to be paid to the Commissioner for Revenue (CfR) by the last working day of the month following that during which the employer has made payments of emoluments. Late submission of the FS5 Form attracts penalties.

Payments made by cheque are NOW to be made out to CfR (Commissioner for Revenue) and sent to Maltapost plc, P.O. Box 2296, Qormi Road, Marsa MTP 1001, Malta
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[icon name=”download” iconsize=”large” iconcolor=”” background=”true” backgroundcolor=”” ] New FS5
[icon name=”link” iconsize=”large” iconcolor=”” background=”true” backgroundcolor=”” ] Pay FS5 on-line