Tag

maltaemploymentlaw

A New Way to Hire? Understanding the Employer of Record Model in Malta Employment and Industrial Relations

A New Way to Hire? Understanding the Employer of Record Model in Malta

Introduction Employer of Record (EoR) arrangements have emerged as an attractive solution as businesses increasingly seek to expand into new markets and hire talent across borders without the cost and administrative burden of establishing a local presence. Under this model, an EoR hires workers on behalf of a client company and is responsible for handling employment administration, payroll, tax withholding and compliance with local employment law. While the concept may appear to be relatively straightforward, its legal treatment varies from one jurisdiction to another. Businesses considering engaging workers in Malta through an EoR established in Malta should be aware of…
Christine Calleja and Klara Cachia
5th August 2026
What Every Employer Needs to Know About Malta’s Pay Transparency Law Employment and Industrial Relations

What Every Employer Needs to Know About Malta’s Pay Transparency Law

The introduction of Malta's Equal Pay (Transparency and Reporting) Regulations, 2026 marks a significant shift in how employers approach remuneration, pay transparency and gender equality in the workplace. While the new rules transpose the EU Pay Transparency Directive into Maltese law, many employers still have practical questions about how the legislation will operate in practice and what obligations it creates. To help employers better understand the new framework, MaltaCEOs.mt spoke to Dr Christine Calleja, Partner at Mamo TCV Advocates, who answers some of the most common questions surrounding the regulations, from reporting obligations and equal value assessments to complaint procedures,…
Mamo TCV Advocates
23rd July 2026
New Integration Course for TCN Work Permits in Malta Employment and Industrial Relations

New Integration Course for TCN Work Permits in Malta

Malta has introduced a significant new requirement for third-country nationals (TCNs) already employed in the country who are seeking to renew their work permits for extended periods. Under this initiative, eligible workers will be required to complete a 40-hour integration course aimed at strengthening their understanding of Maltese society and improving their language skills. The course covers a range of topics intended to support the integration of foreign workers into Maltese life, including Malta’s history, cultural traditions, and civic participation. It also includes modules on legal awareness and workers’ rights, together with English and Maltese language training to enhance communication…
Julian Fenech Adami
1st April 2026
Proposed Amendments to the Harassment Provisions in Chapter 452 Employment and Industrial Relations

Proposed Amendments to the Harassment Provisions in Chapter 452

On 23rd February 2026, the Parliament of Malta tabled Bill No. 166 (the “Bill”), which proposes amendments to the Employment and Industrial Relations Act (Chapter 452) and is aimed at further aligning national legislation with international labour standards, particularly those set out in the Violence and Harassment Convention, 2019 (No. 190) adopted by the International Labour Organization. One of the amendments proposed by this Bill involves the replacement of the marginal note in Article 29 to explicitly clarify that the provision addresses sexual harassment. The centrepiece of the Bill is the insertion of a new Article 29A, which introduces an…
Christine Calleja and Justyne Falzon
20th March 2026
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Malta’s Tax Treatment of Highly Skilled Individuals Immigration

Malta’s Tax Treatment of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the “Rules”) which came into force on 1st January 2026, introduce a consolidated tax framework aimed at attracting highly skilled professionals to Malta. The Rules replace and unify several legacy rules, including the Highly Qualified Persons Rules and the Qualifying Employment in Aviation (Personal Tax) Rules, into a single structure applicable across multiple regulated and strategic sectors. At their core, the Rules provide for a flat 15% rate of income tax on qualifying employment income, subject to eligibility, income thresholds, and compliance requirements.…
Julian Fenech Adami
12th February 2026
Mamo TCV Hosts Seminar on Malta’s Work Permit Framework NewsWebinars

Mamo TCV Hosts Seminar on Malta’s Work Permit Framework

On 20 January 2026, Mamo TCV Advocates, in collaboration with The Malta Chamber, hosted a seminar examining Malta’s evolving work permit and labour migration framework.   The seminar featured a presentation by Dr Julian Fenech Adami, Senior Associate at Mamo TCV Advocates, followed by a panel discussion with Celia Falzon (CEO, Jobsplus), Dr Edric Zahra (CEO, Identità), and Mr Justin Anastasi (Chair, Employment Agencies Business Section, The Malta Chamber). The discussion was moderated by Dr Christine Calleja, Partner at Mamo TCV Advocates, with active audience participation.  Key topics included Malta’s main employment pathways for third-country nationals, the Single Permit process, the…
Mamo TCV Advocates
22nd January 2026