The Commissioner for Revenue has clarified that all FSS documents pertaining to the basis year 2020, which are due to be submitted by 15 February 2021, can now be submitted online irrespective of the number of employees. For further information kindly contact us on email@example.com
If you are a self-employed person, the first due date for Social Security Contributions is on 30 April (number of Mondays from January to April), unless you have successfully applied and been approved by Malta Enterprise for the COVID-19 Fiscal Assistance package to postpone the payment of such tax. Late payment of such a Social Security Contribution will result in an additional contribution of 1% per month on the unpaid Social Security Contribution. If you require any assistance or information on Social Security Contributions, please contact us on firstname.lastname@example.org.
Employers are required to submit employees’ FS3s and FS7 for the year 2019 by 15 February 2020. Should you require any assistance with the completion and submission of the FS3 or FS7, kindly contact us on email@example.com.