Malta is an archipelago that comprises five islands: Malta, Gozo, Comino, Kemmunett, and Filfla. Only the first three islands are inhabited. The capital city, Valletta, is a UNESCO World Heritage City. Malta has limited natural resources and imports all of its energy and most of its food and fresh water. The economy is driven by tourism, trade, and manufacturing.
*Please note that the official currency is the currency of remuneration when employed through WorkMotion in Malta.
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Easily onboard your remote talent in Malta through our Employer of Record (EOR) solution. Our subsidiaries and network partners make this process fast and 100% compliant.
Malta is an archipelago that comprises five islands: Malta, Gozo, Comino, Kemmunett, and Filfla. Only the first three islands are inhabited. The capital city, Valletta, is a UNESCO World Heritage City. Malta has limited natural resources and imports all of its energy and most of its food and fresh water. The economy is driven by tourism, trade, and manufacturing.
*Please note that the official currency is the currency of remuneration when employed through WorkMotion in Malta.
The national holidays mentioned below are valid for the year 2026 and are critical for hiring in Malta planning:
The national holidays mentioned below are valid for the year 2026.
*The National Holidays in Malta are Public Holidays during which the National Flag of Malta is flown on top of public buildings.
| January 1 | New Year’s Day | Public Holidays |
| February 10 | Feast of St. Paul's Shipwreck | Public Holidays |
| March 19 | Feast of St. Joseph | Public Holidays |
| March 31 | Freedom Day | *National Holidays |
| April 3 | Good Friday | Movable - Public Holidays |
| May 1 | Worker's Day | Public Holidays |
| June 7 | Sette Giugno | *National Holidays |
| June 29 | Feast of St. Peter and St. Paul | Public Holidays |
| August 15 | Feast of the Assumption | Public Holidays |
| September 8 | Feast of Our Lady of Victories | *National Holidays |
| September 21 | Independence Day | *National Holidays |
| December 8 | Feast of the Immaculate Conception | Public Holidays |
| December 13 | Republic Day | *National Holidays |
| December 25 | Christmas Day | Public Holidays |
The approximate time for sharing the contract with an employee in Malta is 4 business days assuming no special requests or changes to our standard employment contract. Any such requests or changes would need to undergo internal and external review, directly leading to a time delay.
NOTE: This number is subject to change and is only an estimation of the Contract Sharing Time. The estimated Contract Sharing Time begins from the moment that WorkMotion has received all required information from both the client and the employee.
Malta’s social security system covers:
The amount of the employer contribution depends on the employee category from A to F. Employers are required to pay 10% of the individual employee’s salary to social security contributions at a weekly fixed rate of €51.60, provided the employee was born on or after January 1, 1962.
An overview of the employer’s mandatory contribution towards social security is presented in the following table.
| Basic Weekly Wage1 € Weekly Rate Payable2 € | ||||||
| Category | From | To | by Employee | by Employer | Total | Maternity |
| A | 0.10 | 221.78 | 6.62 | 6.62 | 13.24 | 0.20 |
| B | 0.10 | 221.78 | 22.18* | 21.35 | 42.70 | 0.64 |
| *Or if the employee chooses, 10% of the basic weekly wage. This rate of contribution entitles the contributor to pro-rata contributory benefits. | ||||||
| Persons Born Up to 31st December 1961 | ||||||
| C | 221.79 | 451.91 | 10% | 10% | n/a | 0.30% |
| D | 451.92 | n/a | 45.19 | 45.19 | 90.38 | 1.36 |
| | ||||||
| Persons Born From 1st January 1962 Onwards | ||||||
| C | 221.79 | 544.28 | 10% | 10% | n/a | 0.30% |
| D | 544.29 | n/a | 54.43 | 54.43 | 108.86 | 1.63 |
| | ||||||
| E | n/a | n/a | 10% Max.4.38 | 10% Max.4.38 | n/a | 0.3% Max.0.13 |
| F | n/a | n/a | 10% Max.7.94 | 10% Max.7.94 | n/a | 0.3% Max.0.24 |
| 1 Basic Weekly Wage or the weekly equivalent of the basic monthly salary
2 For percentage rates, the weekly rate payable is calculated to the nearest cent |
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The normal hours of work are 40 hours a week (excluding overtime) over a period of 17 weeks.
The average weekly working time, including overtime, does not exceed an average of 48 hours over the applicable reference period, unless the employee concerned has given consent in writing to work more than a weekly average of 48 hours.
Most sectors have their minimum overtime rates regulated by the respective Wage Regulation Order that regulates their activity of work.
The first six months of permanent employment constitute probation. In the case of fixed-term employment relationships, the length of such a probationary period should be proportionate to the expected duration of the contract and the nature of the work as follows:
For a fixed term contract of between six months and 15 months duration, the probationary period should be calculated on the basis of two months probationary period per six months contract duration; and if, in terms of the preceding provision, the fixed term contract is shorter than six months, the probationary period should be one-third of the duration of the same fixed term contract;
For a fixed term contract exceeding 15 months duration, the probationary period should be of six months.
For both indefinite and definite contracts, there is no explicit legal requirement for the notice to be in writing, however, through custom and practice, notices are presented in writing. The period of notice begins to run from the working day following the day on which notice is given.
| Service Period | Notice Period |
| 1-6 months | 1 week |
| 6 months-2 years | 2 weeks |
| 2-4 years | 4 weeks |
| 4-7 years | 8 weeks |
| > 7 years | 8 weeks + an additional 1 week for every subsequent year of service, for a maximum of 12 weeks |
The normal hours of work are 40 hours a week (excluding overtime) over a period of 17 weeks.
The average weekly working time, including overtime, does not exceed an average of 48 hours over the applicable reference period, unless the employee concerned has given consent in writing to work more than a weekly average of 48 hours.
Most sectors have their minimum overtime rates regulated by the respective Wage Regulation Order that regulates their activity of work.
The first six months of permanent employment constitute probation. In the case of fixed-term employment relationships, the length of such a probationary period should be proportionate to the expected duration of the contract and the nature of the work as follows:
For a fixed term contract of between six months and 15 months duration, the probationary period should be calculated on the basis of two months probationary period per six months contract duration; and if, in terms of the preceding provision, the fixed term contract is shorter than six months, the probationary period should be one-third of the duration of the same fixed term contract;
For a fixed term contract exceeding 15 months duration, the probationary period should be of six months.
For both indefinite and definite contracts, there is no explicit legal requirement for the notice to be in writing, however, through custom and practice, notices are presented in writing. The period of notice begins to run from the working day following the day on which notice is given.
| Service Period | Notice Period |
| 1-6 months | 1 week |
| 6 months-2 years | 2 weeks |
| 2-4 years | 4 weeks |
| 4-7 years | 8 weeks |
| > 7 years | 8 weeks + an additional 1 week for every subsequent year of service, for a maximum of 12 weeks |
Malta’s social security system covers:
The amount of the employer contribution depends on the employee category from A to F. Employers are required to pay 10% of the individual employee’s salary to social security contributions at a weekly fixed rate of €51.60, provided the employee was born on or after January 1, 1962.
An overview of the employer’s mandatory contribution towards social security is presented in the following table.
| Basic Weekly Wage1 € Weekly Rate Payable2 € | ||||||
| Category | From | To | by Employee | by Employer | Total | Maternity |
| A | 0.10 | 221.78 | 6.62 | 6.62 | 13.24 | 0.20 |
| B | 0.10 | 221.78 | 22.18* | 21.35 | 42.70 | 0.64 |
| *Or if the employee chooses, 10% of the basic weekly wage. This rate of contribution entitles the contributor to pro-rata contributory benefits. | ||||||
| Persons Born Up to 31st December 1961 | ||||||
| C | 221.79 | 451.91 | 10% | 10% | n/a | 0.30% |
| D | 451.92 | n/a | 45.19 | 45.19 | 90.38 | 1.36 |
| | ||||||
| Persons Born From 1st January 1962 Onwards | ||||||
| C | 221.79 | 544.28 | 10% | 10% | n/a | 0.30% |
| D | 544.29 | n/a | 54.43 | 54.43 | 108.86 | 1.63 |
| | ||||||
| E | n/a | n/a | 10% Max.4.38 | 10% Max.4.38 | n/a | 0.3% Max.0.13 |
| F | n/a | n/a | 10% Max.7.94 | 10% Max.7.94 | n/a | 0.3% Max.0.24 |
| 1 Basic Weekly Wage or the weekly equivalent of the basic monthly salary
2 For percentage rates, the weekly rate payable is calculated to the nearest cent |
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WorkMotion provides employer of record services in Malta through its established partner network, giving your company a compliant, fast path to hiring in Malta without registering a local entity.
Here is exactly what happens from the moment you confirm a hire.
WorkMotion generates an employment contract aligned with Malta’s Employment and Industrial Relations Act (EIRA), Chapter 452.
The contract covers the parties’ identities, job description, remuneration details, working hours, duration, and termination provisions.
While Maltese law requires employers to provide employees with a written statement of key employment conditions within eight working days of their start date, best practice is to have a comprehensive written contract in place from day one.
All salary and compensation amounts are stated in euros, as required under Maltese law.
Contracts are available in English, which is one of Malta’s two official languages and the standard for international business employment.
Before payroll can begin, the employee must be registered with the relevant Maltese authorities.
Once onboarding is finalised and the employee is enrolled on payroll, the EOR submits the Jobsplus engagement form within four working days of the start date.
This registration notifies the employment authority of the new working relationship and is a mandatory step under Maltese employment law. WorkMotion’s partner network handles this filing on your behalf.
Payroll tax in Malta covers the deductions an employer must withhold from employee wages and remit to the government. These include:
The system is administered by the Commissioner for Revenue (CFR) and the Department of Social Security.
WorkMotion configures the employee’s payroll profile, calculates net salary after all statutory deductions, and processes payroll in euros on a monthly cycle.
Key taxes include progressive income tax rates ranging from 0% to 35%, and social security contributions at the rate of 10% for both employers and employees.
The SSC cap applies when weekly wages exceed EUR 559.31, with an annual maximum of EUR 2,908.36 each for employer and employee.
The Maternity Leave Fund contribution is 0.3% of the basic weekly wage, capped at EUR 1.68 per week for higher earners.
WorkMotion’s partner network enrols employees in all mandatory benefit schemes and manages the Maternity Leave Fund levy, so your new hire is covered from their first day of employment.
After registration, the EOR manages the monthly payroll cycle, handles leave, files monthly and annual returns with the Commissioner for Revenue, and takes care of any termination or change-of-terms paperwork.
Payslips in Malta are essential. The Transparent and Predictable Working Conditions Regulations require itemised payslips showing the basic wage, all premium hours, accrued and remaining leave hours, and all statutory deductions.
WorkMotion ensures every payslip meets this standard, reducing your exposure at any DIER audit or Industrial Tribunal proceeding.
Malta’s employment framework is updated frequently. Recent changes include the EU Pay Transparency Directive (Legal Notice 112 of 2025) and expanded urgent family leave.
Using outdated guidance can lead to compliance failures. With the enactment of Act XIV of 2025, the Employment and Industrial Relations Act was substantially amended, including significantly increased fines for breaches and an extended window for enforcement proceedings.
WorkMotion monitors these regulatory changes and updates employment terms accordingly, so you are not left managing a moving compliance target on your own.
For most SMEs hiring one to a handful of employees in Malta, the EOR model removes months of setup time and ongoing administrative overhead. Here is how the two approaches compare.
| EOR via WorkMotion | Setting Up a Malta Entity | |
|---|---|---|
| Setup cost | No incorporation costs; pay per employee per month | Estimated at EUR 1,165+ minimum share capital plus legal, company secretary, and registration fees |
| Time to first hire | EU nationals: typically 1–2 weeks. Non-EU nationals requiring a Single Permit: longer, subject to permit processing timelines | Estimated at 4–8 weeks for company registration, plus additional time for payroll and tax registration |
| Ongoing legal exposure | WorkMotion’s partner network carries employer-of-record liability; compliance monitoring is handled centrally | Your entity is directly liable for all EIRA obligations, DIER inspections, and FSS filing accuracy |
| Ongoing admin burden | Payroll, FSS filing, SSC remittance, Jobsplus declarations, and payslip compliance managed by WorkMotion | Requires a local company secretary, annual filings, accounting, and potentially an audit if statutory thresholds are exceeded |
| Exit flexibility | Wind down a hire without dissolving a legal entity; scale up or down as business needs change | Closing a Maltese entity involves formal dissolution procedures, regulatory filings, and associated costs |
EOR is the right fit when you need to hire quickly, keep overhead low, and retain flexibility as your Malta headcount grows. If your company is building a long-term operational base in Malta and expects to hire a substantial team over several years, entity setup may be worth evaluating alongside the EOR option.
Malta’s employment framework is more detailed than many foreign employers expect. The EIRA and its subsidiary legislation cover everything from payslip formatting to fixed-term contract renewal limits. These are the compliance gaps that catch companies out most often.
Contracts can be for an indefinite period or a fixed term. A series of fixed-term contracts is generally limited to a cumulative maximum of four years, after which the employment is typically considered indefinite.
Foreign employers who roll over fixed-term contracts without tracking cumulative duration can inadvertently create indefinite employment relationships, with the full notice and termination protections that come with them.
WorkMotion’s partner network tracks contract history and flags renewal limits before they become a legal issue.
The EOR must submit the Jobsplus engagement form within four working days of the employee’s start date. Companies that delay this step or assume it can be handled retrospectively face regulatory exposure.
This is not a formality. It is a mandatory declaration to the Maltese employment authority, and late submission can trigger scrutiny from the Department of Industrial and Employment Relations (DIER).
Working on a Sunday or public holiday usually earns double rates and must be listed separately on the payslip. Bundling these hours into general “overtime” breaches payslip compliance and shifts the burden of proof to the employer at any tribunal.
Malta’s payslip rules are specific and enforceable. WorkMotion’s payroll process generates itemised payslips that meet the Transparent and Predictable Working Conditions Regulations, including separate line items for premium hours and leave balances.
Employers recover the 14 weeks’ full maternity pay from the Maternity Leave Trust Fund, which is funded by a 0.30% levy on each employee’s basic weekly wage.
This contribution is small but mandatory, and it is frequently overlooked by foreign employers setting up payroll for the first time. Missing it creates a discrepancy in monthly FS5 filings that compounds over time.
Employers must now inform prospective employees of the salary or salary range for the role, as well as any applicable collective agreement provisions, before the commencement of employment. Previously, Maltese law did not impose any such obligation.
This change, introduced in August 2025, applies to all employers in Malta regardless of size. Foreign companies hiring remotely into Malta need to update their recruitment processes to reflect this requirement.
WorkMotion’s partner network incorporates these obligations into the onboarding workflow from the outset.
Wage Regulation Orders (WROs) apply to specific industries and set sector-level minimum wages above the national minimum. Malta’s iGaming, hospitality, and financial services sectors each have their own WRO provisions.
A company hiring a customer support specialist or compliance analyst in Malta without checking the applicable WRO may underpay relative to the legal sectoral minimum. WorkMotion’s partner network verifies WRO applicability before contracts are issued.
Malta has developed a concentrated cluster of iGaming, fintech, and blockchain companies, creating a local talent pool of experienced software engineers, product managers, and compliance specialists.
Malta offers competitive labour costs, a growing iGaming and financial services sector, and strategic access to the European Union market, making it an increasingly attractive location for international hiring.
German, Dutch, and UK-based SaaS companies use WorkMotion’s EOR service in Malta to hire from this talent pool without setting up a Maltese subsidiary, particularly when they need one or two specialist hires rather than a full team.
Malta’s official languages are Maltese and English, which simplifies international business operations.
For remote-first companies based in Germany, the Netherlands, or the UK, Malta offers a practical hiring corridor: EU freedom of movement applies, English is the working language, and the regulatory framework is EU-aligned.
Companies with distributed engineering or product teams use WorkMotion’s Malta EOR service to bring Maltese candidates into their workforce without adding a new entity to their legal structure.
US-headquartered companies entering the European market often start by hiring a small team in one or two EU countries before committing to entity setup. Malta’s English-language environment and EU membership make it a natural first hire location for US companies testing European market fit.
WorkMotion’s partner network in Malta handles the full employment lifecycle, including contracts, payroll, FSS filing, and Jobsplus registration, so the US parent company can focus on the business rather than Maltese labour law.
For companies hiring small-to-medium teams without immediate tax structuring needs, EOR is simpler, avoiding capital deposit requirements, company secretary obligations, annual filings, and audit requirements if thresholds are exceeded.
An SME hiring two or three people in Malta does not need a Maltese private limited company. WorkMotion’s EOR service in Malta gives these companies a legally sound employment structure without the overhead of full incorporation.
You have found the right candidate in Malta. The next step is not entity registration, a local company secretary, or a six-month legal project. It is a compliant employment contract, Jobsplus registration, and payroll setup, handled through WorkMotion’s partner network in Malta.
WorkMotion manages the full employment lifecycle: locally compliant contracts, monthly FSS and SSC remittance, itemised payslips, and ongoing compliance monitoring as Malta’s regulatory framework continues to evolve.
Whether you are hiring your first employee in Malta or adding to an existing distributed team, WorkMotion gives you a clear, auditable employment structure without the administrative burden of running a Maltese entity.
Use our employment cost calculator to estimate the full employer cost, including salary, social security contributions, and service fee, before you commit.
For EU nationals, onboarding through WorkMotion’s partner network in Malta typically takes one to two weeks from contract signature to payroll activation. Non-EU nationals requiring a Single Permit will face longer timelines, as permit processing is handled by Maltese immigration authorities and sits outside WorkMotion’s control. The Jobsplus engagement form must be submitted within four working days of the employee’s start date, and WorkMotion’s partner network handles this filing as part of the standard onboarding workflow.
Employers in Malta contribute 10% of the employee’s weekly wage to social security, matching the employee’s own 10% contribution. The contribution is capped once weekly wages exceed EUR 559.31, with an annual maximum of EUR 2,908.36 per employer. In addition, employers pay a Maternity Leave Fund levy of 0.30% of the employee’s basic weekly wage, capped at EUR 1.68 per week for higher earners, a small but mandatory obligation that is frequently missed by foreign employers setting up Maltese payroll for the first time.
Malta operates Wage Regulation Orders (WROs) that set legally binding minimum pay above the national minimum for specific industries, including iGaming, hospitality, and financial services. A company hiring a compliance analyst or customer support specialist in Malta without checking the applicable WRO risks underpaying relative to the legal sectoral floor. WorkMotion’s partner network verifies WRO applicability before any employment contract is issued, so remuneration is correctly benchmarked from day one.
Two significant changes came into force in 2025. First, Act XIV of 2025 substantially amended the Employment and Industrial Relations Act, introducing materially higher fines for employment law breaches and an extended window for enforcement proceedings. Second, Legal Notice 112 of 2025 implemented the EU Pay Transparency Directive, requiring employers to disclose salary or salary range information to candidates before employment begins, an obligation that did not previously exist under Maltese law. WorkMotion’s partner network incorporates both changes into the onboarding and recruitment workflow, so your hiring process reflects current requirements rather than outdated practice.
Malta’s payslip requirements are specific and enforceable. Every payslip must itemise the basic wage, all premium hours separately (Sunday and public holiday work must appear as distinct line items at double rate, not bundled into general overtime), accrued and remaining leave balances, and all statutory deductions. WorkMotion’s partner network generates payslips that meet these requirements in full, reducing your exposure at any Department of Industrial and Employment Relations audit or Industrial Tribunal proceeding.
WorkMotion provides a clear path to your first hire in Malta: compliant contract generation under the Employment and Industrial Relations Act, Jobsplus registration, monthly FSS and SSC remittance, and itemised payslip management, all handled through an established partner network without requiring you to register a Maltese entity. Use WorkMotion’s employment cost calculator to model the full employer cost, including salary, social security contributions, Maternity Leave Fund levy, and service fee, before you commit. When you are ready to move forward, book a demo to speak with a WorkMotion expert about your Malta hiring requirements.
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