GLOBAL EMPLOYER OF RECORD IN MALTA
Employ local or international talent in Malta without incorporating
Build an initial team in Malta without taking on incorporation for one hire or a developing workforce. Acumen acts as your Employer of Record, letting you respond to the business need now and revisit entity set-up only if the local operation grows.
GLOBAL EMPLOYER OF RECORD
Global Coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic Markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established Jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth Economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and Remote Locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employer of Record in Malta: an EU team without a Maltese company
With an Employer of Record, Acumen International employs your staff in Malta under Maltese law, files their engagement with Jobsplus, and handles social security and tax with the Commissioner for Revenue, while they work for your business under your managers.
Ways to employ in Malta
| Route | What it takes | When it fits |
|---|---|---|
| Your own Maltese limited company | Registration with the Malta Business Registry, share capital of at least €1,165, a company secretary, annual audited accounts and employer registration for tax and social security | A long-term Maltese operation, especially one that will hold a licence |
| Registering as a foreign employer | Employer registration with the Commissioner for Revenue, with Maltese contracts, payroll and Jobsplus filings run in-house | Companies with Maltese payroll expertise of their own |
| Employer of Record | A service agreement with Acumen International, which employs the team under Maltese law | First hires, pre-licence teams, relocating specialists and the period before a Maltese company is worthwhile |
Why an Employer of Record makes strategic sense in Malta
- An English-speaking EU base without audited accounts. A Maltese company brings a company secretary and a yearly audit; employing through Acumen International puts those decisions off until the team justifies them.
- Product and support teams while a licence is pending. Gaming and financial services businesses can build the teams around a future Malta licence before the licensed company exists, then move them across once it does.
- Exposure contained. Employment disputes, contribution errors and exit costs fall on the legal employer, not on a Maltese company you would otherwise set up only to employ a few people.
- Growth decided by results. Adding or reducing headcount is handled through the service agreement, with no entity to restructure.
- A clear exit route into your own company. When the time comes, staff move to your Maltese company with their service recognised.
Responsibilities on each side
| Acumen International | Your company |
|---|---|
| Signs the Maltese contract and files the engagement with Jobsplus | Selects the candidate and defines the role |
| Pays salary, statutory bonuses, income supplements and COLA | Directs the work and sets objectives |
| Withholds tax and pays social security and the Maternity Leave Fund | Decides salary reviews, bonuses and equipment |
| Prepares Single Permit and EU Blue Card applications | Shares the business reason behind any team change |
| Handles notice, termination filings and final pay | Approves the full cost before each offer |
Legal basis: Malta’s 2024 rules for temporary work agencies
Since April 2024, companies that supply workers to clients in Malta must hold a two-year licence, keep a full-time competent person responsible for HR, and lodge a bank guarantee with a dedicated fund. The Department for Industrial and Employment Relations inspects licensed agencies and can impose fines of €5,000 to €30,000, suspend or revoke licences, and bar offenders from public tenders.
Maltese employment at a glance
Last reviewed October 2026.
| Item | Malta |
|---|---|
| Currency | Euro (EUR) |
| Capital | Valletta |
| Languages | Maltese and English are both official |
| Minimum wage | €229.44 a week for employees aged 18 or over (2026) |
| Social security | 10% from the employer and 10% from the employee, up to a weekly maximum |
| Income tax | Progressive from 0% to 35%, with separate rates for single, married and parent computations |
| Normal working week | 40 hours |
| Annual leave | 192 hours on a 40-hour week, plus extra time when a public holiday falls on a weekend |
| Probation | 6 months, or 12 months for technical, managerial and executive roles paid at least twice the minimum wage |
Statutory bonuses, COLA and Maltese pay rules
Maltese salaries carry four statutory payments on top of basic pay, plus an annual cost-of-living increase that applies to every employee.
| Payment (2026, full-time) | Amount | When |
|---|---|---|
| Statutory bonus | €135.10 | June |
| Statutory bonus | €135.10 | December |
| Weekly allowance (income supplement) | €121.16 | March |
| Weekly allowance (income supplement) | €121.16 | September |
| Cost-of-living adjustment (COLA) | €4.66 a week added to pay | From January |
The four statutory payments total €512.52 a year and are paid pro rata to part-time staff and those with less than a full qualifying period. COLA is set in the national budget each year and increases every employee’s weekly wage, not only those on the minimum.
- Overtime: hours above the normal 40-hour week are paid at least time and a half.
- Sector rules: Wage Regulation Orders set higher minimums, allowances and conditions in sectors such as hospitality, retail and construction.
Maltese employment contracts and working hours
- Engagement filing: each new employment is notified to Jobsplus when it starts, and the record is closed when it ends.
- Written terms: the employer provides written information on the essential conditions of employment, including pay, hours, leave and notice.
- Fixed-term contracts: successive definite contracts running for more than four years become indefinite, unless objective grounds justify continuing them.
- Probation: 6 months as standard, or 12 months for technical, managerial and executive roles earning at least twice the minimum wage. Either side can end the contract during probation with one week’s notice once the employee has served a month.
- Working time: a normal week of 40 hours, with no more than 48 hours on average over a 17-week reference period unless the employee opts out in writing, at least 11 hours’ daily rest and 24 hours’ weekly rest.
- Remote work: agreed in writing, with the employer responsible for equipment and data protection arrangements.
Termination in Malta: notice, good cause and no statutory severance
After probation, a Maltese employer needs a good and sufficient cause to dismiss, such as misconduct, poor performance or redundancy. Notice depends on continuous service and applies to both sides:
| Continuous service | Notice |
|---|---|
| 1 to 6 months | 1 week |
| 6 months to 2 years | 2 weeks |
| 2 to 4 years | 4 weeks |
| 4 to 7 years | 8 weeks |
| Over 7 years | 8 weeks plus 1 week for each extra year, up to 12 weeks |
- No statutory redundancy pay: Maltese law requires notice but no separate severance payment, so exit packages above notice are a matter of negotiation or company policy.
- Redundancy order: where roles are cut, the employer generally follows last in, first out within the same category, and the dismissed employee has a right to be re-engaged if the role is refilled within a year.
- Notice for senior roles: technical, managerial and executive employees can agree longer notice in their contracts.
- Unfair dismissal: the employee has four months to bring a claim to the Industrial Tribunal, which can order compensation or reinstatement.
- Collective redundancies: larger reductions require consultation with employee representatives and notice to the Department for Industrial and Employment Relations.
Compliance points for employers in Malta
| Risk | Where it arises | How Acumen International mitigates it |
|---|---|---|
| Unregistered employment | Work that starts before the engagement is filed with Jobsplus breaches employment registration rules | Engagement filed at the start of every employment and closed at the end |
| Missed statutory payments | Bonuses, income supplements and COLA are owed to every employee, pro rata for part-time and part-year staff | All four statutory payments and the annual COLA built into the payroll calendar |
| Worker misclassification | Self-employed contractors who work like staff can be reclassified, with Class 1 contributions due | Contractor roles reviewed and moved onto Maltese employment where the work is directed like a job |
| Single Permit conditions | Permits are tied to one employer and one job; a change of role or employer without a new permit breaches the conditions | Role and salary changes checked against the permit before they happen |
| Unfair dismissal | Dismissal without good and sufficient cause can lead to compensation or reinstatement | Grounds, notice and records prepared before a decision |
| IP ownership | Work created in the course of employment generally belongs to the employer, but the scope of transfer depends on the contract | IP assignment covering inventions, code, designs and content in the employment contract and the service agreement |
| Taxable presence | Maltese staff who conclude contracts for your company can create a permanent establishment | Each role’s authority to negotiate and sign reviewed with your tax adviser |
| Pay transparency | The EU Pay Transparency Directive is being brought into Maltese law | Pay criteria documented and applied consistently across comparable roles |
Malta work permits through Acumen International
Every non-EU national working in Malta needs a Single Permit, a combined residence and work permit issued for one employer and one job. When Acumen International is the employer, the permit is issued in its name for the role your company needs filled, so you gain the hire without becoming a sponsor or carrying the sponsor’s obligations yourself.
Permit tracks and salary thresholds
| Track | Minimum salary | Main conditions |
|---|---|---|
| Standard Single Permit | Market rate, typically up to €30,000 | Vacancy advertised locally for at least 3 weeks and on the EURES portal |
| Specialist Employee Initiative | €30,000 a year | Degree-level qualification, or 3 years’ relevant experience with a related qualification |
| Key Employee Initiative | €45,000 a year | Degree-level qualification, 3 years’ experience or a professional warrant; renewable for 3 years |
| EU Blue Card | 1.5 times Malta’s average gross salary | A higher education qualification recognised in Malta, or 5 years of comparable experience where allowed; renewable for 3 years |
How Acumen International runs each application
- Route set before the offer. Nationality, qualifications and salary are matched to a track, and the job description is written so the role and the permit describe the same position.
- Vacancy advertised and documented. The role is advertised locally for 3 weeks and on EURES, or for 2 weeks on the Specialist, Key Employee and Blue Card tracks, with evidence kept for the application.
- Application filed by the employer. Acumen International files with Identità as the employer, including qualification recognition where the Blue Card requires it.
- Arrival timed to the rules. Visitors can no longer switch to a Single Permit from inside Malta, so travel is planned around the application; visa-exempt nationals who apply within 60 days of entering the Schengen area can stay on an interim permit while it is decided. Where the role needs a Skills Pass or the integration course, both are scheduled before the start date.
- The permit kept valid. Renewals are filed on time and changes to the employment are reported, so the employee’s status never lapses.
Family members
Spouses and children of EU Blue Card holders can apply at the same time as the employee. Family members do not gain an automatic right to work and need their own employment licence from Jobsplus before they take a job.
Moving a permit holder to your own Maltese company
Because a Single Permit belongs to one employer, moving an employee from Acumen International to your own company requires a new permit in your company’s name. The new application is prepared and timed so the employee keeps their legal status throughout the switch.
Maltese payroll costs: social security, tax bands and the 15% regime
Malta keeps employer contributions low and capped, which makes the statutory payments and leave the larger parts of total cost.
| Charge (2026) | Employer | Employee |
|---|---|---|
| Class 1 social security | 10% of basic weekly pay, up to the weekly maximum | 10% of basic weekly pay, up to €55.93 a week for those born from 1962 |
| Maternity Leave Fund | 0.3% of basic pay | None |
| Statutory bonuses and income supplements | €512.52 a year | None |
Income tax. Tax is withheld under the final settlement system, with rates of 0%, 15%, 25% and 35% applied to single, married or parent bands. The 2026 budget widened the tax-free bands for married couples and parents, phased in to 2028; a married couple with two or more children, for example, pays no tax on the first €22,500.
Highly Skilled Individuals regime. From January 2026, a single regime replaces the earlier Highly Qualified Persons and related schemes. Employees in eligible offices regulated or recognised by the Malta Financial Services Authority, the Malta Gaming Authority, Transport Malta, Malta Enterprise or the health authorities can pay a flat 15% on employment income of at least €65,000, for five years with up to two five-year extensions.
The Global Payroll Calculator gives the full Maltese cost of a salary, from capped social security to the four statutory payments, drawing on Acumen International’s 1,500-plus official sources reviewed by local lawyers and accountants.
Malta’s specialist job market by industry
Malta’s economy grew around industries that need English-speaking specialists within the EU, which keeps demand for international hires high.
| Industry | Roles in demand |
|---|---|
| Online gaming | Compliance, risk, payments, product and data specialists |
| Financial services and fintech | AML, regulatory, fund administration and payments specialists |
| Aviation and aircraft maintenance | Licensed engineers, technical records and leasing specialists |
| Maritime and yachting | Ship registry, crewing and maritime law specialists |
| Life sciences and pharmaceuticals | Quality, regulatory and production specialists |
| Healthcare | Nurses, doctors and allied health professionals |
Maltese hiring cases, worked through
| Case | What Maltese rules add | How it is handled |
|---|---|---|
| A gaming company is waiting for its Malta Gaming Authority licence | Regulated key functions must sit inside the licensed company, but product, data and support roles do not | Non-regulated roles are employed now, and key function holders are hired directly once the licence is granted |
| A senior hire expects the 15% Highly Skilled Individuals rate | The regime applies to eligible offices in regulated or recognised entities, so the employing structure affects eligibility | Eligibility is checked before the offer; where it depends on your own licensed entity, the start date and employer are planned around it |
| A non-EU engineer is offered €42,000 | €30,000 qualifies for the Specialist Employee Initiative, while the Key Employee Initiative starts at €45,000 | The permit track is chosen with the salary, so the offer and the application line up |
| A role is cut after five years | There is no statutory redundancy pay, but eight weeks’ notice applies and the employee can be re-engaged if the role returns within a year | Notice, any agreed exit payment and the selection criteria are set out before the decision |
Employee benefits and Maltese payroll administration
Private health insurance is the benefit Maltese professionals expect first, followed by performance bonuses, a company car or travel allowance, training support and, for relocating staff, help with housing in the first months. Most non-cash benefits are taxed under Malta’s fringe benefit rules, so packages are designed with their tax treatment in mind. Every package is shaped around the role and the candidate.
Payroll. Acumen International withholds income tax and social security under the final settlement system, submits the monthly FS5 return and payment to the Commissioner for Revenue, and issues each employee’s FS3 annual statement of earnings, with the FS7 reconciliation filed after the year end.
Leave entitlements in Malta
| Leave | Entitlement | Pay |
|---|---|---|
| Annual leave | 192 hours on a 40-hour week, with extra hours when a public holiday falls on a weekend | Employer, full pay |
| Public holidays | 14 a year, including national holidays such as Freedom Day on 31 March and Independence Day on 21 September | Employer, full pay |
| Maternity leave | 18 weeks | 14 weeks on full pay from the employer, reimbursed by the Maternity Leave Fund, and 4 weeks of social security maternity benefit |
| Birth leave for the other parent | 10 working days | Full pay, reimbursed to the employer |
| Parental leave | 4 months for each parent until the child turns 8 | The first 2 months paid at the sickness benefit rate; the rest unpaid |
| Sick leave | As set by the applicable Wage Regulation Order or contract | Employer pay, with social security sickness benefit from the fourth day |
| Carer’s leave | 5 working days a year | Unpaid |
Sources
- Malta Budget 2026
- Highly Skilled Individuals Rules
- Malta labour migration policy
- New legislation for temporary work agencies
- Malta employment guide 2026
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Is an Employer of Record suitable for one senior or specialist hire in Malta?
Yes. An EOR can be particularly useful when the role is commercially important but one hire does not justify setting up an entity in Malta. Acumen provides the local employment structure while your business retains control of the role, objectives and day-to-day work.
How does Acumen handle payroll currency for employees in Malta?
Acumen separates the employee’s payroll requirement from the client’s funding preference. Salary is paid in the currency permitted for employment in Malta; alternative payment arrangements can be reviewed where local law and banking practice allow them. Client funding can be agreed separately.
Can an EOR be used only until our Malta entity is ready?
Yes, where the hire is suitable. Acumen can employ the person while your own entity in Malta is being established, then support a later move to direct employment once the entity is ready and the transition can be completed correctly.