Living and working conditions: Malta

Finding a job

Traineeships

Apprenticeships

Legal framework

The main legal documents relevant to apprenticeships include the following:

Chapter 576 - Work-based Learning and Apprenticeship Act

Description of schemes

‘Apprenticeships’ means the programme in which apprentices are engaged on joint programmes of school-based learning at a licensed VET provider, and work-based learning with a registered sponsor, leading to a recognised vocational qualification or award as outlined in Schedule 1 of Chapter 576 Chapter 576 of the Work-based Learning Act states that the training relationship shall be established upon signature of the training agreement between the VET provider, sponsor and apprentice.

Apprenticeships are offered by two bodies in Malta which are MCAST (Malta College of Arts, Science and Technology) and ITS (Institute of Tourism Studies) and combine the academic programme with a work-based learning element.

MCAST provides potential students with an opportunity to enrol in an apprenticeship programme. MCAST offers over 50 apprenticeship- based courses. These courses at Levels 3 and 4 of the Maltese Qualification Framework are widespread in different sectors, and therefore offer a wide range of industries and establishments for training and learning. Apprentices are paid a basic salary. A training agreement, setting out the obligations and conditions of employers, students and VET providers, is set out and signed by all stakeholders involved.

At ITS, students are offered apprenticeships with a view to applying what they have learned from school to the work place. At the same time they engage with companies, which could potentially lead to job offers after graduating from ITS. Students also have a basic salary.

Eligibility

All EU/EEA/Swiss nationals residing in Malta who apply for courses in the form of apprenticeships at the Malta College of Arts, Science and Technology (MCAST) or at the Institute of Tourism Studies (ITS) are eligible for sponsored employment training within the relevant industry, subject to availability.

Living and working conditions

Apprenticeships typically take between one and three years to complete, depending on their framework, so it is important that you are committed enough to complete this apprenticeship. An apprenticeship consists of both on-the-job and off-work training for a specific period of time. The programmes start in one of the MCAST/ITS Institutes, where the apprentice acquires the necessary basic knowledge in the chosen profession. This is followed by practical training with a company willing to take on board to acquire this experience. Apprentices should be regulated under the Employment and Industrial Relations Act, the Youth (Employment) Regulations, if applicable, and the Social Security Act as regards and not limited to:

a probationary period;
hours of work-based learning;
overtime;
an increase in the cost of living;
occupational health and safety;
holiday and sick leave;
maternity leave, parental leave and urgent family leave;
public holidays falling on a weekly day of rest;
wages paid at regular intervals;
the payment of statutory bonuses;
rights to social security benefits;
the hours spent by learners with the sponsor shall be considered as the hours dedicated to the work-based learning component of the training programme as defined in the training programme plan.

The training agreement shall also establish the eligibility of apprentices to work overtime provided that the sponsor has obtained the required written consent from the VET provider.

Apprentices are entitled to make use of a maximum of four days of unpaid study leave per academic year, to be used during assessment periods when official schedules are submitted by the VET provider.

Where to find opportunities

All students enrolled for a vocational course offered on an apprenticeship scheme are eligible for work experience with an industrial sponsor.

Industrial partners are registered by MCAST and are registered in a web portal system. The system allows registered industry partners to offer vacancies for MCAST students.

Students can contact the Institute of Tourism Studies (www.its.edu.mt) for information regarding apprenticeship opportunities.

Funding and support

Once the students are registered with MCAST, the Work-Based Learning Department and the college Stipends’ Office provide the necessary support.

Students can contact the Institute of Tourism Studies (www.its.edu.mt) for more information.

Moving to another country

The free movement of goods is one of the cornerstones of the European Single Market.

The removal of national barriers to the free movement of goods within the EU is one of the principles enshrined in the EU Treaties. From a traditionally protectionist starting point, the countries of the EU have continuously been lifting restrictions to form a ‘common’ or single market. This commitment to create a European trading area without frontiers has led to the creation of more wealth and new jobs, and has globally established the EU as a world trading player alongside the United States and Japan.

Despite Europe’s commitment to breaking down all internal trade barriers, not all sectors of the economy have been harmonised. The European Union decided to regulate at a European level sectors which might impose a higher risk for Europe’s citizens – such as pharmaceuticals or construction products. The majority of products (considered a ‘lower risk’) are subject to the application of the so-called principle of mutual recognition, which means that essentially every product legally manufactured or marketed in one of the Member States can be freely moved and traded within the EU internal market.

Limits to the free movement of goods

The EU Treaty gives Member States the right to set limits to the free movement of goods when there is a specific common interest such as protection of the environment, citizens’ health, or public policy, to name a few. This means for example that if the import of a product is seen by a Member State’s national authorities as a potential threat to public health, public morality or public policy, it can deny or restrict access to its market. Examples of such products are genetically modified food or certain energy drinks.

Even though there are generally no limitations for the purchase of goods in another Member State, as long as they are for personal use, there is a series of European restrictions for specific categories of products, such as alcohol and tobacco.

Free movement of capital

Another essential condition for the functioning of the internal market is the free movement of capital. It is one of the four basic freedoms guaranteed by EU legislation and represents the basis of the integration of European financial markets. Europeans can now manage and invest their money in any EU Member State.

The liberalisation of capital markets has marked a crucial point in the process of economic and monetary integration in the EU. It was the first step towards the establishment of our European Economic and Monetary Union (EMU) and the common currency, the Euro.

Advantage

The principle of the free movement of capital not only increases the efficiency of financial markets within the Union, it also brings a series of advantages to EU citizens. Individuals can carry out a broad number of financial operations within the EU without major restrictions. For instance, individuals with few restrictions can

easily open a bank account,
buy shares
invest, or
purchase real estate

in another Member State. EU Companies can invest in, own and manage other European enterprises.

Exceptions

Certain exceptions to this principle apply both within the Member States and with third countries. They are mainly related to taxation, prudential supervision, public policy considerations, money laundering and financial sanctions agreed under the EU Common Foreign and Security Policy.

The European Commission is continuing to work on the completion of the free market for financial services, by implementing new strategies for financial integration in order to make it even easier for citizens and companies to manage their money within the EU.

Properties for sale and for rent are advertised in local newspapers, by estate agents and on their respective websites or on social media pages. The availability of property and prices or leasing in Malta varies depending on the size of the property and also from location to another.

Rental of property

The rental market has seen an increase in both supply and demand in recent years and is expected to continue growing. The availability of rental property varies from one locality to another and tends to be more common in the traditional touristic areas with higher rental rates.

Landlords advertise rental properties in the local media. Houses or apartments may be rented through the various estate agents in Malta and Gozo. A rental agreement is drawn up by both parties in writing. Rent is typically paid one month in advance and the owner may ask for an advance payment of one month’s rent (generally) as a guarantee.

In 2020, a law regulating the rental market was introduced in Malta. The law is the Private Residential Leases Act, 2019. In brief, the new law contains a number of measures, including the fact that each private lease agreement must be registered with the Housing Authority, as well as the determination of minimum and maximum lease duration (both short-term lets and long-term lets).

Purchase of property

If you would like to buy property, the process is set in motion by finding a property and signing a promise of sale before a notary public. Upon signature of the promise of sale, the necessary checks to verify the owner of the property are carried out. Upon signing the promise of sale, 1% of the 5% tax due must be paid. The remainder is paid when the final contract is signed. You will also be required to pay a deposit, to be agreed upon between yourself and the owner which would normally be 10% of the final price of the property.

Moreover, citizens of all European Union Member States (including Maltese citizens) who have not been residents in Malta for at least five years need a permit to buy real estate for use as a secondary residence.

Individuals who are not citizens of a European Union Member State will need a real estate purchase permit to acquire property in Malta.

The costs involved in the purchase of a property include:

Stamp duty: 5% of the value of the property, payable in two stages: 1% after the signing of the promise of sale and 4% after the publication of the final deed of sale.
Legal Costs: (approximately) 1% of the purchase price, payable in two stages: 33% on the signing of the promise of sale and 67% on the publication of the final deed of sale.
A variable amount for ownership searches, liabilities, etc.
EUR 233 for the Acquisition of Real Estate (AIP), a government permit which any non-national intending to acquire property in Malta must obtain.
If you found your property through a registered estate agency, the brokerage fees are paid by the seller only; if the property was found through a private agent (broker), you will have to pay a 1% brokerage fee to the private agent.

Links:

Title/name	URL
Office of the Commissioner for Revenue – Buying a Property	www.cfr.gov.mt/en/property_shares_transfers/Pages/Buying-a-Property.aspx
Private Residential Leases Act	www.legislation.mt/eli/cap/604/eng
Renting & Purchasing Property	www.gov.mt/en/Life%20Events/Pages/Renting%20and%20Purchasing%20Property…

The implementation of the principle of free movement of people, is one of the cornerstones of our European construction, has meant the introduction a series of practical rules to ensure that citizens can travel freely and easily to any Member State of the European Union. Travelling across the EU with one’s car has become a lot less problematic. The European Commission has set a series of common regulations governing the mutual recognition of driving licences, the validity of car insurance, and the possibility of registering your car in a host country.

Your driving licence in the EU

The EU has introduced a harmonised licence model and further minimum requirements for obtaining a licence. This should help to keep unsafe drivers off Europe's roads - wherever they take their driving test.

Since 19 January 2013, all driving licences issued by EU countries have the same look and feel. The licences are printed on a piece of plastic that has the size and shape of a credit card.

Harmonised administrative validity periods for the driving licence document have been introduced which are between 10 and 15 years for motorcycles and passenger cars. This enables the authorities to regularly update the driving licence document with new security features that will make it harder to forge or tamper - so unqualified or banned drivers will find it harder to fool the authorities, in their own country or elsewhere in the EU.

The new European driving licence is also protecting vulnerable road users by introducing progressive access for motorbikes and other powered two-wheelers. The "progressive access" system means that riders will need experience with a less powerful bike before they go on to bigger machines. Mopeds will also constitute a separate category called AM.

You must apply for a licence in the country where you usually or regularly live. As a general rule, it is the country where you live for at least 185 days each calendar year because of personal or work-related ties.

If you have personal/work-related ties in 2 or more EU countries, your place of usual residence is the place where you have personal ties, as long as you go back regularly. You don't need to meet this last condition if you are living in an EU country to carry out a task for a fixed period of time.

If you move to another EU country to go to college or university, your place of usual residence doesn't change. However, you can apply for a driving licence in your host country if you can prove you have been studying there for at least 6 months.

Registering your car in the host country

If you move permanently to another EU country and take your car with you, you should register your car and pay car-related taxes in your new country.

There are no common EU rules on vehicle registration and related taxes. Some countries have tax-exemption rules for vehicle registration when moving with the car from one country to another permanently.

To benefit from a tax exemption, you must check the applicable deadlines and conditions in the country you wish to move to.

Check the exact rules and deadlines with the national authorities: https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_en.htm

Car Insurance

EU citizens can insure their car in any EU country, as long as the chosen insurance company is licensed by the host national authority to issue the relevant insurance policies. A company based in another Member State is entitled sell a policy for compulsory civil liability only if certain conditions are met. Insurance will be valid throughout the Union, no matter where the accident takes place.

Taxation

Value Added Tax or VAT on motor vehicles is ordinarily paid in the country where the car is purchased, although under certain conditions, VAT is paid in the country of destination.
More information on the rules which apply when a vehicle is acquired in one EU Member State and is intended to be registered in another EU Member State is available on this link https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_en.htm.

Working conditions

Quality of work and employment - a vital issue, with a strong economic and humanitarian impact

Good working conditions are important for the well-being of European workers. They

contribute to the physical and psychological welfare of Europeans, and
contribute to the economic performance of the EU.

From a humanitarian point of view, the quality of working environment has a strong influence on the overall work and life satisfaction of European workers.

From an economic point of view, high-quality job conditions are a driving force of economic growth and a foundation for the competitive position of the European Union. A high level of work satisfaction is an important factor for achieving high productivity of the EU economy.

It is therefore a core issue for the European Union to promote the creation and maintenance of a sustainable and pleasant working environment – one that promotes health and well-being of European employees and creates a good balance between work and non-work time.

Improving working conditions in Europe: an important objective for the European Union.

Ensuring favourable working conditions for European citizens is a priority for the EU. The European Union is therefore working together with national governments to ensure a pleasant and secure workplace environment. Support to Member States is provided through:

the exchange of experience between different countries and common actions
the establishment of the minimum requirements on working conditions and health and safety at work, to be applied all over the European Union

Criteria for quality of work and employment

In order to achieve sustainable working conditions, it is important to determine the main characteristics of a favourable working environment and thus the criteria for the quality of working conditions.

The European Foundation for the Improvement of Living and Working Conditions (Eurofound) in Dublin, is an EU agency that provides information, advice and expertise on, as the name implies, living and working conditions. This agency has established several criteria for job and employment quality, which include:

health and well-being at the workplace – this is a vital criteria, since good working conditions suppose the prevention of health problems at the work place, decreasing the exposure to risk and improving work organisation
reconciliation of working and non-working life – citizens should be given the chance to find a balance between the time spent at work and at leisure
skills development – a quality job is one that gives possibilities for training, improvement and career opportunities

The work of Eurofound contributes to the planning and design of better living and working conditions in Europe.

Health and safety at work

The European Commission has undertaken a wide scope of activities to promote a healthy working environment in the EU Member States. Amongst others, it developed a Community Strategy for Health and Safety at Work for the period 2021-2027. This strategy was set up with the help of national authorities, social partners and NGOs. It addresses the changing needs in worker’s protection brought by the digital and green transitions, new forms of work and the COVID-19 pandemic. At the same time, the framework will continue to address traditional occupational safety and health risks, such as risks of accidents at work or exposure to hazardous chemicals.

The Community policy on health and safety at work aims at a long-lasting improvement of well-being of EU workers. It takes into account the physical, moral and social dimensions of working conditions, as well as the new challenges brought up by the enlargement of the European Union towards countries from Central and Eastern Europe. The introduction of EU standards for health and safety at the workplace, has contributed a lot to the improvement of the situation of workers in these countries.

Improving working conditions by setting minimum requirements common to all EU countries

Improving living and working conditions in the EU Member States depends largely on the establishment of common labour standards. EU labour laws and regulations have set the minimum requirements for a sustainable working environment and are now applied in all Member States. The improvement of these standards has strengthened workers’ rights and is one of the main achievements of the EU’s social policy.

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will not become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:

An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

a CV (Curriculum Vitae),
a cover letter editor,
certificate supplements,
diploma supplements, and
a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

Employment in Malta always involves a contract of employment, whether tacit or implicit, whereby the employee agrees to perform specific work for an employer in return for agreed wages. There must also be a written statement showing the conditions of employment that will be given to the employee no later than 7 days after recruitment.

Employment may be for a fixed-term or for an indefinite term, and on a full-time or part-time basis. Whichever type of employment you are engaged in, check the terms and conditions of employment carefully so that you understand your rights and obligations. The employer is obliged to provide a copy of the contract of employment in English and/or Maltese.

The interval between payments must not be longer than 4 weeks, by law. The salary may be paid in cash, by cheque or directly into a bank account.

A probationary period should be agreed upon at the beginning of the employment relationship. In general, the probationary period lasts six months, but in technical, executive, administrative, and managerial posts, whereby the wage exceeds twice the national minimum wage, the probationary period lasts one year. A shorter period may be agreed upon between the parties. During the first month of the probationary period either party can cancel the contract of employment without notice. After one month, notice of one week must be given during the probation period.

If the employee's employment is terminated on grounds of redundancy, they are entitled to re-employment if the formerly occupied post becomes available again within a year from the date of termination of employment.

When employers intend to terminate an employee's employment on grounds of redundancy, they shall terminate the employment on a ‘last in, first out’ basis for the position/category concerned.

Temporary and fixed-term employment contracts expire when the specified period ends without notice of termination being given.

Any employee whose fixed-term contract has expired and who is kept by their employer shall be assumed to have been retained on an indefinite-term contract if the employee is not given a new service contract within the first twelve working days following the expiry of the previous contract. The most common employment contracts are full-time contracts for an indefinite term, sometimes referred to as permanent contracts. However fixed-term, temporary employment contracts are becoming more common in Malta. The latest trends in the employment market show that fixed-term contracts are becoming more common both in higher managerial grades and amongst skilled labourers engaged in project contracts.

A fixed-term contract may not be less than six months, unless there are objective reasons, justifying a shorter period. These reasons must be recorded in contract of employment.

It is possible for employers to offer fixed-term contracts subsequently. In the absence of an objective justification, a fixed-term contract of employment automatically becomes an indefinite-term contract of employment after four years in continuous employment on one or more fixed-term contracts, and in that case the employee would be engaged on a permanent basis.

Amendments to contracts of employment

No change or modification of the conditions of employment may take place after the beginning of the employment unless such change or modification is due to a change in the laws, regulations or collective agreements governing the workplace.

Amendments and provisions may be made in collective agreements or in other agreements concluded between principals and workers who are more favourable to the protection of workers.

The updates contain provisions on health protection, prevention of accidents, staff conduct and compliance within the organisation.

An employer should not be obliged to inform an employee if the amendment or modification of employment conditions is a result of changes in the laws, regulations or collective agreements that regulate the place of work.

Maltese employment law states that any employee whose fixed-term contract of service has expired and who is kept on by their employer shall be assumed to have been retained on an indefinite-term contract if that employee is not awarded a new contract of service within the first 12 working days following the expiry of the previous contract.

Links:

Title/name	URL
Department for Industrial and Employment Relations	www.dier.gov.mt/mt/Pages/default.aspx

Young workers

Young workers benefit from maximum time limits that are lower than those for older workers. They must not work more than 8 hours a day and 40 hours a week (where the average weekly maximum for older workers is 48 hours).

Any time spent by a young person on training, whether working in a combination of theoretical and/or practical work, on a training scheme or in an on-site work experience scheme, counts as working time.

Where a young person is employed by more than one employer, working days and working times are cumulative and must not exceed the working days and working times established by these regulations.

It is the duty of the employer to ascertain whether a young person is working for another employer and to establish their working time in any other employment.

If a young person has more than one job, they are responsible for informing the employer of the hours of work carried out for any other employer.

An employer may not permit a young person to carry out any form of work on any day on which that young person has done any form of work for any other employer, unless the aggregated time spent working for more than one employer on that day does not exceed the total time for which the young person in question may lawfully work for one employer on that day according to the regulations.

No young person may work between 10 p.m on any one day and 6 a.m. of the following day.

Workers with a disability

The rights of workers with a disability are protected by the Equal Opportunities (Persons with Disability) Act, 2000. The Act prohibits employers from discriminating against workers with a disability.

An independent organisation, the Commission for the Rights of Persons with Disability (CRPD), works to eliminate discrimination against persons with a disability. It provides advice, information and support to persons with a disability and their families.

Interns

Jobsplus generally accepts notifications of internships for persons who are taking academic courses or have recently graduated. For this purpose, the employer must complete the internship notification form. Once completed it should be sent back to internships.jobsplus@gov.mt, together with a copy of the internship agreement (approved by all relevant parties, i.e. the educational institution (if a course is still being followed), the intern and the host organisation/employer). It is important that the agreement also refers to remuneration or the lack thereof. In the case of recent graduates, Jobsplus also requires a copy of the qualification obtained.

It is important to provide these documents as soon as they are available, (before the start of the internship) so that there is sufficient time to process these documents. Once Jobsplus receives all the required documents, the information is verified, and accepted or otherwise, via email. If any additional information is required, it is important to contact the person in charge of this process within Jobsplus.

Links:

Title/name	URL
CRPD	www.crpd.org.mt/#
Jobsplus	www.jobsplus.gov.mt/employers-mt-MT-en-GB/em-other-services/notification-of-internships

All employees receive annual pay increases linked to the cost of living. Employees earning the minimum wage are also entitled to additional bonuses. Hourly and daily wages and piecework are paid at least twice a month. Salaries are paid at least once every 4 weeks.

Malta’s national (weekly) minimum wage for 2023 is:

18 years old and over	EUR 192.73
17 years old	EUR 185.95
16 years old	EUR 183.11

Note that although a minimum wage is stipulated, most wages are paid above this rate.

The minimum employment payment for several sectors is regulated by Wage Council Orders or by specific collective agreements enterprises. These legally binding agreements are applied in the same way to both Maltese and foreign workers. Sometimes, collective agreements guarantee special conditions and privileges in the undertaking applying that collective agreement.

Employees can also receive additional reimbursement in the form of a company vehicle, lodging, communications expenses and health insurance. High-end benefits such as company cars are considered as taxable income and are thus assigned a taxable value by the tax authorities.

With effect from 1 January 2019, the employer is required to provide its employees with a detailed payslip prior to or on pay date. The payslip should include:

the name of the employer and the employee,
the address of the employer,
the title of the employee’s position,
the total sum of wages paid and its breakdown,
the period to which its content relates,
the number of normal hours worked, including those worked on a Sunday or a public holiday when this is part of normal scheduled work hours;
the number of hours paid as overtime or at special rates classified as those worked outside working hours per day or week, hours worked on Sundays or on public holidays,
the number of hours of annual leave taken and the balance of remaining leave,
basic wages received,
the breakdown of any bonuses, allowances or commissions received, and
any deductions effected, including national social security contributions, taxes and others.

If an employer fails to provide a detailed payslip, they will be required to provide evidence that clears them without any doubt from any liability in this. In addition, where there are two different payslips for the same period, the payslip that is most favourable to the employee concerned prevails.

Links:

Title/name	URL
Department for Industrial and Employment Relations	www.dier.gov.mt/mt/Pages/default.aspx

The working week is 40 hours per week in Maltese companies and organisations.

According to Maltese law, the maximum weekly working time across all employment sectors is 48 hours (i.e. 40 hours working time and 8 hours overtime), including overtime, which must be paid as extra. No employer may oblige a worker to work more than the average of 48 hours a week unless they have first obtained the worker’s written agreement to work more than the average of 48 hours.

The current working hours vary by sector and are governed by collective agreements and by Wage Regulation Orders, specific to each industry.

Organisation of working time

The organisation of working time is a prerogative of the employing organisation within the limits of the relevant statutory requirements (rest periods, breaks, annual leave, and night-time working).

According to Subsidiary Legislation 452.87 on the Organisation of Working Time enacted in April 2004, the following rules apply to all sectors:

Every worker is entitled to a minimum daily rest period of 11 consecutive hours per 24-hour period during which the worker performs work for their employer.
Every worker is entitled to a rest break of at least 15 minutes when the working day is longer than 6 hours.
Every worker is entitled to a minimum uninterrupted weekly rest period of 24 hours, in addition to the daily rest period of 11 hours, for each 7-day period during which the worker performs work for the employer.
Every worker is entitled to paid annual leave equivalent in hours to 4 weeks and 4 days of work, calculated on the basis of a 40-hour working week and an 8-hour working day, and out of this entitlement to paid annual leave, a minimum period equivalent to 4 weeks may not be replaced by an allowance in lieu.
A night worker’s normal hours of work should not exceed an average of 8 hours in any 24-hour period. The employer must ensure that no night worker whose work involves special hazards, or heavy physical or mental strain is allowed to work more than 8 hours over any twenty-four-hour period during which night work is performed.

Overtime

Overtime, defined as working hours over and above the normal working time, must not exceed the maximum working time laid down by employment law, namely an average of 48 hours per week, unless the employee voluntarily provides written consent to work for longer periods.

Links:

Title/name	URL
Department for Industrial and Employment Relations	www.dier.gov.mt/mt/Pages/default.aspx

Annual leave

Employees in full-time employment with a 40-hour week are entitled to 192 hours of vacation leave per year. In addition, where a national holiday or public holiday falls on a Saturday or Sunday or on a weekly rest day to which the employee is entitled, that employee shall be entitled to another day of leave for each of those holidays.

National and Public Holidays amount to another 14 working days. The following is the list of annual national and public holidays:

1 January	New Year’s Day
10 February	Feast of St Paul’s Shipwreck
19 March	Feast of St Joseph
31 March	Freedom Day – National Holiday
< Movable Feast >	Good Friday
1 May	Worker’s Day
7 June	Sette Giugno – National Holiday
29 June	Feast of St Peter and St Paul (L-Imnarja)
15 August	Feast of the Assumption
8 September	Feast of Our Lady of Victories – National Holiday
21 September	Independence Day – National Holiday
8 December	Feast of the Immaculate Conception
13 December	Republic Day – National Holiday
25 December	Christmas Day

All part-time workers shall be entitled pro rata to:

The minimum entitlement of all public holidays and annual paid holiday leave, sick leave, birth leave, bereavement leave, marriage leave, and injury leave applicable pursuant to the recognised conditions of employment and to any such other leave established by virtue of the Act.
Any entitlement to statutory bonuses and other income supplements to which comparable full-time employees on similar duties with the same employer are entitled pursuant to the recognised conditions of employment applicable to them.

Maternity leave

An employee may apply for maternity leave for an uninterrupted period of 14 weeks: since 2013, this period has been extended to 18 weeks. She must notify the employer at least four weeks before the maternity leave begins, insofar as is reasonably practicable.

Maternity leave can be taken as follows:

six weeks of the maternity leave entitlement to be taken compulsorily immediately after the date of confinement;
four weeks of maternity leave to be taken immediately before the expected date of confinement, unless agreed otherwise between the employer and the employee;
the remaining leave entitlement to be taken, in whole or in part, either immediately before or immediately after the above periods mentioned above, at the employee’s choosing.

If unable to take the maternity leave to which she is entitled before the date of confinement, the balance of entitlement may be used after confinement.

An employee on maternity leave is entitled to 14 weeks of maternity leave with full wages payable by her employer.

Parental Leave

Both male and female workers have the individual right to receive parental leave in the case of the birth, adoption, fostering or legal custody of children in order to be able to care for that child.

Entitlement to parental leave is of four (4) months for each parent until the child reaches the age of eight (8) years.

For children born before 2nd August 2022, this leave is not paid.

The parental leave of children born after 2nd August 2022 shall be paid for a period of two months (8 weeks), at the same rate as laid down for entitlement to sickness benefit under the Social Security Act and shall be taken in at least two weeks.

The pay of parental leave for each parent depends on the age of the child for which they applied for parental leave and shall be paid in the following way:

If the child for which parental leave has been granted has not yet reached four (4) years of age — fifty per cent (50%) of the entitlement (4 weeks) is paid;
If the child for which parental leave has been granted has reached four (4) years of age, but has not yet reached six (6) years of age - twenty-five percent (25%) of entitlement is paid (two weeks);
If the child for which parental leave has been granted has reached six (6) years of age, but has not yet reached eight (8) years of age - twenty-five percent (25%) of entitlement is paid (two weeks).

In the case of parental leave granted to foster carers, the payment rate shall be as explained above, but the payment shall be granted for each parent applying for parental leave and not for each child being fostered.

The worker must have been working with the same employer for a continuous period of at least twelve (12) months to be eligible to apply for Parental Leave, unless a shorter period has been agreed.

The employer is obliged to keep a record of parental leave granted to each worker.

The worker may make a written request to be given an account of this information. The request may also be made after termination of the employment. The employer shall submit a written declaration of leave within two (2) weeks of the request.

Sick Leave

Employees must notify the employer as soon as possible when they fall ill. A doctor’s certificate is required.

Employees are entitled to wages during illness according to Maltese law or applicable collective agreements. When the sick leave entitlement is exhausted, the employer is no longer obliged to pay wages. The employee may be entitled to sickness benefits from the Social Security Department.

With regard to Sick Leave, the employee shall have the right to claim, up to a maximum of four times a year, the entitlement to sick leave and the number of hours the employee has taken as sick leave in a calendar year. The employer is obliged to provide this information in writing within five working days of the request.

Other leave

Employers are required by law to grant every employee a minimum total of twelve hours with pay per year as time off from work for urgent family matters. The total number of hours taken by employee for urgent family reasons is deducted from their annual leave entitlement.

The employer has the right to establish the maximum number of hours of time off from work in each particular case, with the proviso that the minimum time should not be less than one hour per case unless the employee specifically agrees to this. The employer has the right to demand such evidence as may be necessary to verify and confirm the request for urgent leave by the employee. Part-time employees shall be entitled to pro rata urgent leave entitlement.

Links:

Title/name	URL
Department for Industrial and Employment Relations	www.dier.gov.mt/mt/Pages/default.aspx

Employment may be terminated if the employer has sound reasons for ending an employment relationship. The reasons may concern the individual employee or may be collective, pertaining to financial or operational difficulties. These include a reduction in the workload for economic reasons or production-related causes. Employment can be terminated due to serious misdemeanours.

The employer must give the employee advance notice of the end of the employment in the event of dismissal. Unless otherwise agreed, this period of notice depends on the duration of the employment.

The employee may terminate employment at any time, and unless otherwise agreed, the notice period shall be between 1 and 12 weeks, depending on the duration of the employment.

Notice periods in Malta, applicable only to employment on an indefinite basis, are as follows:

More than 1 month but not more than 6 months – 1 week

More than 6 months but not more than two years – two weeks

More than two years but not more than 4 years – 4 weeks

More than 4 years but not more than 7 years – 8 weeks

More than 7 years – an additional week for every subsequent year of service up to a maximum of 12 weeks

Longer periods may be agreed to by the employer and employee in the case of technical, administrative, executive or managerial posts.

The notice period starts on the working day following the day on which notice was given.

Employees who feel that they have been unfairly dismissed or who claim that they have suffered some form of discrimination should consult the Department of Industrial and Employment Relations, the workplace trade union and/or seek legal advice to refer their case to the industrial tribunal.

Employees have the right to ask for a reference when the employment ends. The reference will indicate the length of employment and the type of work performed.

The employer has the obligation to send a termination of employment form to Jobsplus stating also the reason for the termination of the job. The employee and the employer both receive a notification when the form is processed. If the (former) employee does not agree with the reason for termination of employment, he or she has a short period of time within which to appeal this reason and provide evidence thereof.

Links:

Title/name	URL
Department for Industrial and Employment Relations	www.dier.gov.mt/mt/Pages/default.aspx

The Employment and Industrial Relations Act, 2002, is the main law regulating work relations in Malta. The Act deals with individual conditions of employment and collective industrial relations. The Act also specifies mechanisms for voluntary and compulsory resolution of industrial conflict.

The Employment and Industrial Relations Act provides for the voluntary settlement of disputes through mediation and conciliation and for settlements to be determined by the Industrial Tribunal. The conciliation services offered by the Department for Industrial and Employment Relations are available to trade unions and employers when a work dispute arises. The reasons for work disputes are varied, such as the interpretation of a collective agreement, the negotiating of a collective agreement, disciplinary issues, trade union recognition issues, etc. Conciliations are led by an officer within the department. The conciliator tries to bring the parties in the dispute closer to a common position within the parameters of the law. The conciliator may give recommendations but must remain impartial. An agreement is normally reached in over two-thirds of all cases.

Where no agreement is reached through conciliation, the case may be referred to the Industrial Tribunal. The tribunal is a judicial organisation, established under the Employment and Industrial Relations Act, and has authority over conflicts in employment and industrial relations. The tribunal’s rulings are binding and may not be appealed against for a stipulated minimum period of 12 months.

Strikes

Employment legislation specifically recognises that strikes and lockouts are permitted as an expression of the right of free association. However, strikes in certain sectors can be forbidden by law. Strikes and lockouts are permissible when they concern labour relations and when there are no impeding obligations, such as the obligation to maintain peaceful labour relations. Employers are not obliged to pay wages for the duration of strikes.

Links:

Title/name	URL
Department for Industrial and Employment Relations	www.dier.gov.mt/mt/Pages/default.aspx

The term Vocational Education and Training refers to practical activities and courses related to a specific occupation or vocation, aimed at preparing participants for their future careers. Vocational training is an essential means to achieve professional recognition and improve chances to get a job. It is therefore vital that vocational training systems in Europe respond to the needs of citizens and the labour market in order to facilitate access to employment.

Vocational education and training has been an essential part of EU policy since the very establishment of the European Community. It is also a crucial element of the so-called EU Lisbon Strategy, which aims at transforming Europe into the world’s most competitive and dynamic knowledge-based society. In 2002 the European Council reaffirmed this vital role, and established yet another ambitious goal – to make European education and training renowned globally by the year 2010 – by championing a number of world-class initiatives, and in particular by strengthening cooperation in the area of vocational training.

On 24 November 2020, the Council of the European Union adopted a Recommendation on vocational education and training for sustainable competitiveness, social fairness and resilience.

The Recommendation defines key principles for ensuring that vocational education and training is agile in that it adapts swiftly to labour market needs and provides quality learning opportunities for young people and adults alike.

It places a strong focus on the increased flexibility of vocational education and training, reinforced opportunities for work-based learning, apprenticeships and improved quality assurance.

The Recommendation also replaces the EQAVET – European Quality Assurance in Vocational Education and Training – Recommendation and includes an updated EQAVET Framework with quality indicators and descriptors. It repeals the former ECVET Recommendation.

To promote these reforms, the Commission supports Centres of Vocational Excellence (CoVEs) which bring together local partners to develop ‘skills ecosystems'. Skills ecosystems will contribute to regional, economic and social development, innovation and smart specialisation strategies.

Erasmus+

Erasmus+ is the EU's programme to support education, training, youth and sport in Europe.

It has an estimated budget of €26.2 billion. This is nearly double the funding compared to its predecessor programme (2014-2020).

The 2021-2027 programme places a strong focus on social inclusion, the green and digital transitions, and promoting young people’s participation in democratic life.

It supports priorities and activities set out in the European Education Area, Digital Education Action Plan and the European Skills Agenda. The programme also

supports the European Pillar of Social Rights
implements the EU Youth Strategy 2019-2027
develops the European dimension in sport

Who can take part? Find out here.

Adult Education and Lifelong Learning in Europe

Lifelong learning is a process that involves all forms of education – formal, informal and non-formal – and lasts from the pre-school period until after retirement. It is meant to enable people to develop and maintain key competencies throughout their life as well as to empower citizens to move freely between jobs, regions and countries. Lifelong learning is also a core element of the previously mentioned Lisbon Strategy, as it is crucial for self-development and the raising of competitiveness and employability. The EU has adopted several instruments for the promotion of adult education in Europe.

A European area of lifelong learning

In order to make lifelong learning a reality in Europe, the European Commission has set itself the objective of creating a European Area of Lifelong Learning. In this context, the Commission focuses on identifying the needs of both learners and the labour market in order to make education more accessible and subsequently create partnerships between public administrations, suppliers of educational services and civil society.

This EU initiative is based on the objective of providing basic skills – by strengthening counselling and information services at a European level, and by recognising all forms of learning, including formal education and informal and non-formal training.

EU organisations promoting vocational education in Europe

With the objective of facilitating cooperation and exchange in the field of vocational training, the EU has set up specialised bodies working in the field of VOCATIONAL TRAINING.

The European Centre for Vocational Training (CEDEFOP / Centre Européen pour le Développement de la Formation Professionnelle) was created in 1975 as a specialised EU agency for the promotion and development of vocational education and training in Europe. Based in Thessaloniki, Greece, it carries out research and analysis on vocational training and disseminates its expertise to various European partners, such as related research institutions, universities or training facilities.

The European Training Foundation was established in 1995 and works in close collaboration with CEDEFOP. Its mission is to support partner countries (from outside the EU) to modernise and develop their systems for vocational training.

Living conditions

Quality of life – on top of the EU social policy agenda

Favourable living conditions depend on a wide range of factors, such as quality healthcare services, education and training opportunities or good transport facilities, just to name a few aspects affecting citizens’ everyday life and work. The European Union has set for itself the aim to constantly improve the quality of life in all its Member States, and to take into account the new challenges of contemporary Europe, such as socially exclude people or an aging population.

Employment in Europe

Improving employment opportunities in Europe is a key priority for the European Commission. With the prospect of tackling the problem of unemployment and increasing the mobility between jobs and regions, a wide variety of initiatives at EU level are being developed and implemented to support the European Employment strategy. These include the European Employment Services network (EURES) and the EU Skills Panorama.

Health and healthcare in the European Union

Health is a cherished value, influencing people’s daily lives and therefore an important priority for all Europeans. A healthy environment is crucial for our individual and professional development, and EU citizens are ever more demanding about health and safety at work and the provision of high quality healthcare services. They require quick and easy access to medical treatment when travelling across the European Union. EU health policies are aimed at responding to these needs.

The European Commission has developed a coordinated approach to health policy, putting into practice a series of initiatives that complement the actions of national public authorities. The Union’s common actions and objectives are included in EU health programmes and strategies.

The current EU4Health Programme (2021-2027) is the EU’s ambitious response to COVID-19. The pandemic has a major impact on patients, medical and healthcare staff, and health systems in Europe. The new EU4Health programme will go beyond crisis response to address healthcare systems’ resilience.

EU4Health, established by Regulation (EU) 2021/522, will provide funding to eligible entities, health organisations and NGOs from EU countries, or non-EU countries associated to the programme.

With EU4Health, the EU will invest €5.3 billion in current prices in actions with an EU added value, complementing EU countries’ policies and pursuing one or several of EU4Health´s objectives:

To improve and foster health in the Union
- disease prevention & health promotion
- international health initiatives & cooperation
To tackle cross-border health threats
- prevention, preparedness & response to cross-border health threats
- complementing national stockpiling of essential crisis-relevant products
- establishing a reserve of medical, healthcare & support staff
To improve medicinal products, medical devices and crisis-relevant products
- making medicinal products, medical devices and crisis-relevant products available and affordable
To strengthen health systems, their resilience and resource efficiency
- strengthening health data, digital tools & services, digital transformation of healthcare
- improving access to healthcare
- developing and implementing EU health legislation and evidence-based decision making
- integrated work among national health systems

Education in the EU

Education in Europe has both deep roots and great diversity. Already in 1976, education ministers decided to set up an information network to better understand educational policies and systems in the then nine-nation European Community. This reflected the principle that the particular character of an educational system in any one Member State ought to be fully respected, while coordinated interaction between education, training and employment systems should be improved. Eurydice, the information network on education in Europe, was formally launched in 1980.

In 1986, attention turned from information exchanges to student exchanges with the launch of the Erasmus programme, now grown into the Erasmus+programme, often cited as one of the most successful initiatives of the EU.

Transport in the EU

Transport was one of the first common policies of the then European Community. Since 1958, when the Treaty of Rome entered into force, the EU’s transport policy has focused on removing border obstacles between Member States, thereby enabling people and goods to move quickly, efficiently and cheaply.

This principle is closely connected to the EU’s central goal of a dynamic economy and cohesive society. The transport sector generates 10% of EU wealth measured by gross domestic product (GDP), equivalent to about one trillion Euros a year. It also provides more than ten million jobs.

The Schengen area

The Schengen Convention, in effect since March 1995, abolished border controls within the area of the signatory States and created a single external frontier, where checks have to be carried out in accordance with a common set of rules.

Today, the Schengen Area encompasses most EU countries, except for Bulgaria, Croatia, Cyprus, Ireland and Romania. However, Bulgaria, Croatia and Romania are currently in the process of joining the Schengen Area and already applying the Schengen acquis to a large extent. Additionally, also the non-EU States Iceland, Norway, Switzerland and Liechtenstein have joined the Schengen Area.

Air transport

The creation of a single European market in air transport has meant lower fares and a wider choice of carriers and services for passengers. The EU has also created a set of rights to ensure air passengers are treated fairly.

Air passenger rights

As an air passenger, you have certain rights when it comes to information about flights and reservations, damage to baggage, delays and cancellations, denied boarding, compensation in the case of accident or difficulties with package holidays. These rights apply to scheduled and chartered flights, both domestic and international, from an EU airport or to an EU airport from one outside the EU, when operated by an EU airline.

Rail transport

Over the last 25 years the Commission has been very active in proposing restructuring the European rail transport market and in order to strengthen the position of railways vis-à-vis other transport modes. The Commission's efforts have concentrated on three major areas which are all crucial for developing a strong and competitive rail transport industry:

opening the rail transport market to competition,
improving the interoperability and safety of national networks and
developing rail transport infrastructure.

Malta is a democratic sovereign independent republic. In 1964, Malta gained independence from the United Kingdom but remained a monarchy with the British monarch as Head of State. In 1974, Malta became a Republic with a President as Head of State. However, the President acts on the advice of the Prime Minister in many circumstances. The President selects a person as Prime Minister who ‘is best able to command the support of the majority of the members of the House (of Representatives)’. The Prime Minister exercises executive powers.

The Constitution defines the function and powers of the Parliament of Malta, including the power to legislate. Parliament is made up of the Speaker and the House of Representatives. The House of Representatives has 79 members. This number may vary according to the Constitutional provisions on the allocation of seats following a general election. The number of representatives changes according to a mechanism which considers the percentage of each party represented in Parliament. Therefore, usually there is an adjustment through an increase of the number of representatives. In the last election held in 2022 another appointment was made: the gender which has less than 40% of the representatives, will have its number of seats increased. In fact, through this mechanism, 12 women were elected to the Parliament. The House of Representatives is elected for a maximum term of 5 years. The Prime Minister may decide to advise the President to dissolve Parliament and call an early general election. Maltese citizens aged 16 years and over have the right to vote. The main political parties in Malta are the ‘Labour Party’ (Partit Laburista, PL) and the ‘Nationalist Party’ (Partit Nazzjonalista, PN), as well as a number of smaller parties.

The Constitution also establishes the structures and powers of the Court and lists the fundamental human rights and freedoms of individuals.

The influence of Roman law and of the Napoleonic Codes is easily identifiable in the Maltese judicial system, particularly in civil law. In addition, English common law has had its fair share of influence on certain areas of criminal law and procedure since the early part of the last century. For instance, Maltese criminal law has always adhered to the principle of the presumption of innocence, not guilt, in favour of the accused. Another similarity between the two legal systems is that the presiding judge sits with a jury unless the accused requests otherwise. Other areas in civil law include public law and in particular the law relating to merchant shipping.

The Maltese judicial system is a two-tier system with a Court of First Instance presided over by a judge or magistrate, and a Court of Appeal, consisting of three judges when the appeal comes from a court presided over by a judge, or a single judge when the appeal comes from a court presided over by a magistrate. There are also a range of tribunals for specialised areas, with varying degrees of competence. Almost all provide for appeals to a court on points of law.

In 1964, when Malta became independent, the Constitutional Court was established as the appellate court in matters relating to the Constitution.

In 1987 Malta adopted the European Convention on Human Rights as part of its law. Since then, Maltese citizens have had the right of access to the European Court of Human Rights in Strasbourg. This Court is composed of judges from the Member States of the Council of Europe, including Malta.

Judges and magistrates are appointed by the President of Malta and are constitutionally independent of the executive.

A person must have practised as a lawyer in Malta for a period of not less than seven years to qualify for appointment as a magistrate, and twelve years to qualify for appointment as a judge. Judges and magistrates enjoy security of tenure and they can only be removed by the President, following a motion of the House of Representatives supported by the votes of not less than two-thirds of all its members, on the ground of proven inability to perform the functions of their office or proven misconduct.

The separation of powers in Malta is not as strict as the American or French model but is more a system of checks and balances, as is the case in England. Consequently, the Courts are independent of the Executive in the discharge of their duties.

Links:

Title/name	URL
Constitution of Malta	www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8566
Parliament of Malta	www.parlament.mt/

The standard Value Added Tax rate applicable in Malta on the sale, purchase or importation of most goods and services is that of 18%. Every month, a VAT-registered taxable person providing intra-Community supplies of exempt goods or intra-Community supplies of services where the client is responsible for the payment of VAT is required to send a Recapitulative Statement summarising all supplies made during the previous calendar quarter to the Office for the Commissioner for Revenue. Where the value (excluding VAT) of intra-Community supplies of goods during the previous three calendar months, and for none of the previous 4 three-month periods, does not exceed the sum of EUR 50,000, the person may make a recapitulative statement every 3 calendar months. This statement should include the VAT numbers of customers from other Member States and the total value of intra-Community services supplied to each one. There is a criminal penalty for failure to submit this Recapitulative Statement on time.

The data obtained from the recapitulative statements in each of the EU Member States, including Malta, will be entered in the VAT Information Exchange System (VIES) by all the Member States for checking purposes.

Taxable persons are considered to be those who carry out an economic activity, whatever the purpose or the result of that activity. Persons operating below the established threshold for small undertakings are also considered as taxable persons even though they are not obliged to charge and collect VAT.

Income tax

The tax rates for an individual are 0% - 35%. Tax rates for individuals increase progressively according to the applicable income band, that is, the higher the income, the higher the tax rate. Corporate tax is fixed at 35%. There are reduced rates or complete exemptions for companies with low earnings.

Residents pay tax on income whether they are wage earners or self-employed. A person who meets the criteria to be considered a permanent resident, usually one who is resident for more than 183 days a year, will be taxed on their income in Malta and overseas. A foreign resident who is employed in Malta pays tax only on the income they earn in Malta.

The law stipulates that an employer is obliged to deduct at source, each month, the amount of tax payable on a wage. Certain deductions from the taxable income of an individual are allowable for tax purposes. Maltese residents can opt for a withholding tax of 15% on bank deposits and on interests from bonds and stocks. A dividend paid by a Maltese registered company to its shareholders confers a tax credit on its shareholders that is the equivalent of the tax paid by the company on the profits representing the source of the dividend distributed.

Income tax rates

TAX RATES
SINGLE PERSON
Taxable income	Multiply by	Deduction
0 – 9 100	0	0
9 101 – 14 500	0.15	1,365
14 501 – 19 500	0.25	2,815
19 501 – 60 000	0.25	2,725
60 001 or more	0.35	8,725

SPOUSES
Taxable income	Multiply by	Deduction
0 – 12 700	0	0
12 701 – 21 200	0.15	1,905
21 201 – 28 700	0.25	4,025
28 701 – 60 000	0.25	3,905
60 001 or more	0.35	9,905

PARENT
Taxable income	Multiply by	Deduction
0 – 10 500	0	0
10 501 – 15 800	0.15	1,575
15 801 – 21 200	0.25	3,155
21 201 – 60 000	0.25	3,050
60 001 or more	0.35	9,050

Persons not resident in Malta

As a general rule, a person employed but not residing in Malta and who spends a period of less than 183 days in Malta is taxed using Non-Resident rates (see the relevant rates below). However, if an individual proves to the satisfaction of the Commissioner for Revenue that their employment contract covers a period of more than 6 months over a 12-month period, he or she qualifies for taxation at normal rates (Resident Rates – see table above). This also applies if during the relevant year the period of employment was of less than 183 days.

Persons not resident in Malta from the European Union or the European Economic Area.

Individuals who are employed but not resident in Malta, originating from the European Union (EU) or the European Economic Area (EEA), and who earn more than 90 % of their global income in Malta, qualify for resident tax rates in accordance with the proviso to Article 56(1)(c) of the Income Tax Act.

However, individuals who are employed but not resident in Malta, and who are nationals of an EU or EEA country but who do not earn up to 90% of their global income from Malta, may choose to be taxed according to the more favourable tax calculation in accordance with Article 56(1)(c)(iv).

Tax rate for individuals not residing in Malta

For each euro on the first EUR 700	0 cents (0%)
For each euro on the following EUR 2 400	20 cents (20%)
For each euro on the following EUR 4 700	30 cents (30%)
For each euro of the remainder	35 cents (35%)

Income and cost of living

In Malta, personal income is mainly derived from full-time or part-time employment and from self-employment in small businesses. Income can include salaries, pensions, leave allowance, unemployment benefits, educational support, etc.

Income from capital includes income from moveable and immovable property (including the rental value of owner-occupied dwellings), dividends, interest, and certain capital gains that are taxed as ordinary income.

Comparison of minimum wages per month (Eurostat Jannar 2023)

Country	Minimum wage/month (EUR)
Bulgaria	398.81
Hungary	578.74
Romania	606.12
Latvia	620.00
Slovakia	700.00
Croatia	700.00
Czechia	717.37
Estonia	725.00
Poland	745.00
Greece	831.83
Malta	835.16
Lithuania	840.00
Portugal	886.67
Cyprus	940.00
Spain	1,167.67
Slovenia	1,203.36
France	1,709.28
Ireland	1,909.70
The Netherlands	1,934.40
Belgium	1,955.04
Germany	1,987.00
Luxembourg (Grand Duchy)	2,387.4

Bonuses

The government grants an annual cost of living wage increase for all full-time employees. Bonuses are payable to employees four times a year as follows:

March	EUR 121.16
June	EUR 135.10
September	121.16
December	EUR 135.10

Links:

Title/name	URL
Eurostat	www.ec.europa.eu/eurostat/databrowser/view/tps00155/default/table?lang=…

Renting

Rental accommodation is mostly privately owned. Properties for rent can be found in the newspaper, on the internet or by visiting one of the estate agents in Malta. Internet search facilities are on the increase. The main property agents have a rental section on their websites. The agents’ service fee is equivalent to one month’s rent plus VAT (paid once) to be shared between the lessee and the lessor.

When you find the property you want, you will be required to sign a Rental Contract to protect both the lessee’s and the lessor’s interests. The contract establishes the conditions for the payment of the rent and the bills, the start date of the lease, the rental period, the services to be provided by the lessor (such as cleaning and maintenance of the property), the notice period required for termination of the lease and any general rules related to the common areas (where applicable).

In most cases, the owner will request a deposit in advance (usually about one month’s rent). The rent is normally also paid in advance.

Residential Rental Costs (monthly rates excluding maintenance):

For a three-bedroom apartment in Sliema, St. Julian’s, Kappara, Swieqi: an average of EUR 1 546.77 per month.
For a three-bedroom apartment in non-touristic areas: an average of EUR 1 127.22 per month.
For a one-bedroom apartment in Sliema, St. Julian’s, Kappara, Swieqi: an average of EUR 828.96 per month.
For a one-bedroom apartment in non-touristic areas: an average of EUR 698.28 per month.

In 2020, a law regulating the rental market was introduced in Malta. The law is the Private Residential Leases Act, 2019. In brief, the new law contains a number of measures, including the fact that each private lease agreement must be registered, as well as the determination of minimum and maximum lease duration (both short-term lets and long-term lets).

Under the new law neither the lessor nor the lessee can terminate the lease without notice. If the lessor wishes to terminate the contract, it shall notify the lessee in writing three months before the expiry of the contract. On the other hand, the lessee must also notify the owner in writing if they wish to terminate the contract. In this case the timing of the notice depends on the duration of the lease.

The new lease legislation states that the lease cost must be agreed upon and stipulated in the contract together with a detailed description of what the lessee is renting and what areas are regarded as shared spaces or common areas. The new laws also prevent owners from increasing the rent by more than 5% a year and no more than once a year.

Utilities are paid in addition to the agreed monthly lease rate of the lessee unless otherwise stated. Utilities are paid either on a pro rata basis to the owner, or directly to the utility ARMS company.

In addition, owners also need to provide an inventory of the contents in the rental space such as equipment, kitchen equipment and furniture conditions. If this list is not provided, the contract will be void. It is in the best interest of the lessee to review the content and inventory list with the owner and confirm their its content and condition.

Purchases

For the purchase of property you can contact estate agents or individual brokers, or check advertisements in local newspapers and internet sites. Adverts for accommodation for sale appear in all the main newspapers. Whether you buy property from an estate agent, a broker or from the owner directly, you can try to negotiate a better price for the property.

Once you have decided on a property and agreed a price with the vendor, there are a number of permits you must apply for. You must also have a preliminary contract, known as a ‘konvenju’ or promise of sale, drawn up by a notary public. Upon signing of the Promise of sale, you will have to pay 1% of the 5% tax due. The remainder is paid when the final contract is signed. You will also be required to pay a deposit, to be agreed upon between yourself and the owner and normally 10% of the final price of the property.

In the following weeks, the notary will carry out searches to confirm that the vendor has legal title to the property, and to ensure that there are no debts, mortgages or guarantees on the property. In the meantime, you are obliged to obtain a bank loan and all the necessary permits and forms under the preliminary contract, while the vendor prepares everything needed from its side for the contract to be drawn up.

Once this process is complete, a date is set for the signing of the contract. This normally takes place before a notary or at the bank’s legal office. On signing the contract you are required to pay the balance of the sale price of the property to the vendor, and the remainder of the tax due to the Office of the Commissioner for Revenue, and the costs of the contract and research to the Notary Public.

Your notary must apply for registration of the property at the Land Registry within 15 days (as specified in the legislation) from the date of the act of the conveyance of the property.

A mortgage loan for purchasing a property may be obtained from banks and is repayable over a period of between 15 and 40 years or until one reaches the age of 65 (depending on the circumstances of the individual). It is advisable to consult a notary public or a lawyer, to verify the terms and conditions of sale, and to draw up the purchase agreement. Persons from the EU (including Maltese nationals) who have lived outside Malta for more than five years require a permit to buy property for secondary use.

Prices for buying and renting property are increasing rapidly. Please check the latest prices yourself before visiting Malta.

Nationals of all European Union Member States (including Maltese nationals) who have not been residents in Malta for at least five years prior to the acquisition of the property need a permit to buy property for use as a secondary residence.

Links:

Title/name	URL
Legislation on renting property	www.justiceservices.gov.mt/DownloadDocument.aspx?app=lp&itemid=29649&l=1
Legislation on buying property	www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8742&l=1
Numbeo cost of living March 2022	www.numbeo.com/cost-of-living/country_result.jsp?country=Malta

The Healthcare System

Malta enjoys a high standard of medical care. Medical facilities are being modernised and services are being provided in regional Health Centres as well as at the two public general hospitals. There are also specialised clinics as well as a number of private hospitals.

Persons receiving medical treatment who may need to bring medicines into Malta or purchase new stocks are urged to carry with them a letter of introduction from their family doctor. Medical insurance is advisable if one is seeking care in private clinics and hospitals.

In Malta, the government provides free comprehensive healthcare services to all residents, funded by public taxes. All residents have access to preventive, investigative, curative and rehabilitation services in public health centres and hospitals. Persons on a low income are ‘means tested’ by the Department of Social Security. If they qualify for assistance, they receive a card which entitles them to free medication. Moreover, sufferers from one or more of the chronic diseases shown on a specified list (e.g. rheumatoid arthritis) are also entitled to receive free treatment for their ailment, irrespective of their financial means.

Primary Healthcare

The government offers primary healthcare mainly through a number of Health Centres that offer a full range of preventive, curative and rehabilitation services. General practitioners and nursing services are supplemented by various specialist services that include antenatal and postnatal clinics, baby clinics (well-baby clinics), gynaecology clinics, diabetes clinics, ophthalmic clinics, psychiatric clinics, podiatry clinics, physiotherapy, and speech therapy and language pathology clinics. Community nursing and midwifery services are also provided.

The government Health Centres system works alongside a thriving private sector and many residents opt for the services of private general practitioners and specialists who work in the primary healthcare setting.

Secondary and Tertiary Care

Secondary and tertiary care are provided by a number of public hospitals. Mater Dei is the main public hospital in Malta and is located in Msida. It offers immediate medical and surgical services, specialised services, as well as general training to professionals in the sector and to medical students. The hospital is relatively new as it was inaugurated in 2007, replacing St Luke’s in Pietà as the public hospital. The Mater Dei Hospital contains 1,140 beds and several operating theatres. An oncology hospital was also opened in the Mater Dei Hospital area, the Sir Anthony Mamo Oncology Centre.

The Mount Carmel Hospital in Attard is a mental health care hospital that offers rehabilitation services and outpatient services. The hospital has dedicated and professional staff whose multidisciplinary approach to all psychiatric services means they can offer patients holistic treatments tailored to their specific needs. Both psychiatric and psychological care services are provided as well as support for reintegration in society.

There are a number of private clinics and hospitals in Malta that offer a wide variety of services ranging from general practitioner services to dentists, cosmetic surgeons and other specialists.

Links:

Title/name	URL
Ministry for Health	www.deputyprimeminister.gov.mt/en/Pages/health.aspx
Entitlement Unit	www.ehic.gov.mt
Primary Healthcare	www.deputyprimeminister.gov.mt/en/phc/Pages/Home.aspx
Mater Dei Hospital	www.deputyprimeminister.gov.mt/en/MDH/Pages/Home.aspx
Gozo General Hospital	www.stewardmalta.org/gozo-general
Community clinics	www.deputyprimeminister.gov.mt/en/phc/Pages/Clinics/Community-Clinics/C…

The education system is divided into primary, secondary, post-secondary, and tertiary levels. There are also a pre-primary level and childcare services.

Childcare services are offered mostly by the private sector. The government has a number of childcare centres around the country. Childcare services are available for children aged 0 to 3 years. The childcare centres operate for free for parents who are working or studying. Children between the ages of 3 and 5 can attend pre-primary school nurseries. These are privately run or state-run (those that are state-run are free of charge).

Primary education is compulsory between the ages of 5 and 11. Following school reforms, there is no longer a system of examinations that determines which school a child will attend based on the results acquired. The school one attends is determined by the catchment area. Secondary education is compulsory from the ages of 11 to 16. During the 2014/15 academic year, the co-education system was introduced at a national level following a probation period.

Education in Malta is compulsory from the ages of 5 to 16. Legal action is taken against those parents or legal guardians who do not send their children to school during these years.

Post-secondary education is for students aged between 16 and 18. During this 2-year period, students are equipped with the academic skills and qualifications they need before enrolling at university. In post-secondary vocational education, students learn new skills in their vocational training area before taking up actual employment or continuing their studies.

Tertiary-level education in Malta is mostly provided by the country’s only university, the University of Malta. This was established in 1592 and is of a very high standard. Undergraduate courses at the University of Malta are free of charge. The University of Malta is an international university with students coming from all over the globe. Most of the students are naturally Maltese, although the number of foreign students is constantly increasing. In fact in 2019, 18% of the students at the University of Malta were international students.

Vocational education at post-secondary and tertiary levels is mostly given at the Malta College of Arts, Science and Technology (MCAST), which also offers courses at degree level. MCAST also offers degree courses. The Institute of Tourism Studies (ITS) offers vocational training in the field of tourism.

In Malta there are also a number of private sector training service providers acting as agents for international universities abroad. It is thus possible to live in Malta and study and obtain a degree at bachelor, master and doctoral level from a non-Maltese university, through distance learning and/or e-learning.

State primary schools are found in practically every town and village in the Maltese islands, including in Gozo. There are state secondary schools in a number of localities. The University of Malta, MCAST and ITS are all located in central Malta, thus making it easier for students to travel to them.

Apart from state schools, which are free of charge, there are a number of schools at primary, secondary and post-secondary level owned by the Catholic Church and the private sector. These are fee-paying.

Links:

Title/name	URL
Education systems	www.education.gov.mt/en/Pages/educ.aspx#
EduMalta Schools	www.edumalta.gov.mt/en/schools

Malta enjoys a rich cultural and social life. During the summer, Maltese people enjoy a beautiful life outside the home because of the Mediterranean climate. Promenades along the seafront provide an opportunity to meet and greet: one can either stop for a chat or just take a brisk walk to get some exercise.

In Malta you can indulge in outdoor living at its best Its compact size means you can generally try out a new sport, laze on an island cruise or tour the most important historic sites and still have time to enjoy the nightlife.

The Maltese islands offer plenty of opportunities for those seeking to learn a new skill, discover its history or improve their fitness. If you are interested in sports, we cater for the seasoned enthusiast as well as for the novice. Malta has fitness facilities and spas at its luxury hotels and club resorts.

The nightlife can be just as thrilling as in any other European city. In summer and winter, local and international DJs play for clubbers. There are cultural events, from theatre to street theatre and concerts all year round. Cultural events in Malta include the village festa or feast. The feast season in Malta spans a series of long weekends, starting from the end of May and running throughout June, July, August and September. During this period, there is hardly a weekend when a town or a village is not celebrating the feast of its patron saint or other saints worshipped at different churches.

Banners, statues raised on decorated wooden columns, festoons and other adornments richly decorate the main streets of the localities where such feasts are celebrated. The inhabitants of the town or village then add to this festive mood by decorating their own balconies and rooftops with lights and festoons, some blue and some red, depending on the feast in question. Flags are also hoisted as a sign of participation in the feast day celebrations.

The celebration of a typical Maltese festa lasts for 3 days or more. You may attend on any evening – but be prepared to join in the merriment. Traditional as well as fast-food stands vie with each other to sell their wares to the crowds. Typical products are Maltese nougat and other sweets. Family homes are traditionally draped in finery, which may be glimpsed through the open doors and windows, unless your curiosity is rewarded with an invitation from the family to come inside for a closer look.

The evenings often end with ground fireworks (Catherine wheels), a display in the night sky of fireworks exploding into different colours and shapes or a bombardment of loud firecrackers.

Links:

Title/name	URL
Visit Malta	www.visitmalta.com/en/home

Birth

Most births take place in the local state or private hospitals. Every new-born baby is registered at the Public Registry and issued with a birth certificate. The hospital issues documentation to certify the place of birth. It is the parents’ responsibility to register the child. Child benefits are paid to the parents following registration.

Civil and Religious Weddings

In Malta, one can marry in a wedding ceremony held in a church or in a civil marriage ceremony. The Marriage Registry Act regulates all marriages in Malta and the process to prepare for marriage is as follows:

The couple must apply for the publication of their marriage banns at the Public Registry 2 months or, ideally, 3 months prior to the date of the wedding. The couple must provide:

Birth certificates
Identity cards
A photocopy of the identity cards of the witnesses

The Marriage Registrar is to be given the following information:

The name of the church or place where the marriage will be officiated
The date of marriage
Name of the priest who will celebrate the marriage ceremony (in case of a church marriage)
The surname which the couple will use after marriage

Ten days prior to the date of the church wedding, the couple must collect three documents prepared by the Marriage Registry and submit them to the Parish Priest of the place where the wedding ceremony will be held. After the wedding ceremony, the couple must sign a marriage certificate. Maltese citizens who plan to marry non-nationals should request more information from the Marriage Registry. Couples who plan to get married in Gozo should apply at the Marriage Registry in Gozo for their marriage banns. The same obligations and formalities are required for Civil Marriages as for religious marriages. A Civil Marriage may take place at the Marriage Registry or in any other public place that is accepted by the Marriage Registrar.

In cases of a religious marriage, each person must go to the Priest for the pre-marriage survey. Make sure you have the certificates of the sacraments of Baptism and Holy Confirmation, together with a course certificated issued by ‘Ta’ Kana’. Start researching courses happening at Ta’ Kana’ and other meetings (at your local parish or with the Archdiocese of Malta) from even up to two years before the wedding.

Civil Unions

Since April 2014, in Malta, same-sex persons can join in civil union and should follow the details of the above-mentioned civil marriages.

Cohabitation

Chapter 614 of the Laws of Malta, in other words, the Cohabitation Act, was formally introduced into Maltese Law in June 2020, which repealed Chapter 517 of the Laws of Malta and provides more rights and protection for couples seeking an alternative to marriage or civil unions.

Couples can be recognised as cohabitants if they live continuously and habitually together in the home of cohabitation as a couple if they are not legally linked to other persons. Such couples are recognised as cohabitants when they enter a public act of cohabitation.

The new law has made it very attractive for couples who cohabit to formalise their cohabitation by a public act, mainly because of the list of rights to which such couples are entitled. Without doubt, the cohabitants are regarded as having the same rights given to persons who are married or in a civil union, with regards to rights related to family and work, including rights related to leave and the right to make all decisions related to the medical care of the other cohabitants. In addition, cohabitants should also be entitled to a widow’s pension, non-contributory social assistance, application for a retirement pension, the right to unemployment benefit, to child allowance.

Death

In the event of death, the burial is organised, the will executed, the deceased’s financial affairs settled and an inventory taken of their belongings. The burial can be organised privately by the relatives or by a funeral home. Members of all denominations may be buried in the grounds of state cemeteries.

Links:

Title/name	URL
Public Registry	www.servizz.gov.mt/mt/Pages/Identit__-_ittadinanza-u-Immigrazzjoni/Identit_-Nazzjonali/Re_istru-Pubbliku/default.aspx
The Archdiocese of Malta	www.parrocci.knisja.mt/informazzjoni/zwigijiet/
Cohabitation Law	www.humanrights.gov.mt/en/Documents/Cohabitation%20Act.pdf

Public Transport

In Malta all traffic keeps left. Car ownership in Malta is extremely high considering the very small size of the islands.

Public transport in Malta and Gozo is provided by buses. Regular bus services are available on a regular basis from approximately 5:30 a.m.to 11:00 p.m. There is a night service on certain routes. Route buses cover most parts of both islands. All buses are accessible to people with mobility impairments, including wheelchair users.

Since 1st October 2022, Malta has introduced a travel scheme offering free public transport to those who hold a personalised public transport card, called ‘Tallinja Card’. Registration for these cards is open to anyone residing in these islands. Passengers check in with their card every time they aboard the bus.

To register for a Tallinja Card, visit the Malta Public Transport website where you need to provide your name and last name, Maltese Identity Card number, Residence Document or passport number, email address, date of birth and mobile number.

If you do not have the card you can still buy a ticket on the bus. Tourists can also get a travel card.

Please note that there are no trams, trains or underground services in Malta and Gozo. Another type of public transport available is the taxi service. This is offered privately by different suppliers. It is mainly used by tourists visiting Malta for a short period, although the custom to use a taxi is increasing, even among those living in Malta.

There is also a water taxi service. This operates between Sliema, Valletta and the Three Cities.

Transport between Malta and Gozo

Transport between the two islands is mostly by ferry. The traditional ferry service is operated by a state-owned company, Gozo Channel Co. Ltd. The service, which has been in operation since 1979, is very regular, comfortable and efficient. The journey takes between 20 and 30 minutes depending on the weather.

Gozo Channel operates four modern vessels, all equipped with the highest international safety standards. These are all fully accessible to persons with disabilities. The vessels are designed to provide a comfortable journey to all passengers. They have a sun-deck, a cafeteria, a bookshop, lounge area and air conditioning. According to the company’s website, the ship carries approximately 3.3 million passengers per year between the two islands.

The standard fare for one adult passenger is EUR 4.65, while children pay EUR 1.15. The fare for Gozo residents is heavily subsidised by the government to EUR 1.15. Senior citizens (aged 60 and over) travel for free. The standard fare for a car and driver is EUR 15.70, while for a resident of Gozo plus car the fare is EUR 8.15. More information on fares and timetables can be found on Gozo Channel’s website.

You can also commute to Gozo by using Fast Ferries operating between Valletta and Mġarr Harbour in Gozo. The Gozo Fast Ferry as well as the Virtu Ferries company offer their service from Malta to Gozo and from Gozo to Malta. The journey lasts about 45 minutes. The standard price for going to and coming from Gozo for an adult passenger is EUR 7.50. Different rates apply to those who are children, students, seniors and Gozitans. This is a service for passengers only. You can find all the information you need on their respective websites.

The ferry service operates daily and follows a strict schedule. On very rare occasions, when the weather is very bad, the service may be disrupted.

Links:

Title/name	URL
Public Transport	/www.publictransport.com.mt/en/
Gozo Channel	www.gozochannel.com/en/fares-ticketing.htm
Gozo Fast Ferry	www.gozofastferry.com
Virtu Ferries Gozo	www.virtugozo.com

Restaurants	Average
Meal, inexpensive restaurant	EUR 15.00
Meal for two, mid-range restaurant, three courses	EUR 70.00
Combo meal at McDonalds or similar	EUR 9.00
Domestic beer (0.5 litre draught)	EUR 3.00
Imported beer (0.33 litre bottle)	EUR 3.50
Cappuccino (regular)	EUR 2.33
Coke/Pepsi (0.33 litre bottle)	EUR 1.90
Water (0.33 litre bottle)	EUR 1.32

Markets	Average
Milk (regular), one litre	EUR 0.99
Loaf of fresh white bread (500 g)	EUR 1.12
White rice (1 kg)	EUR 2.35
Eggs (12)	EUR 2.55
Fresh cheese (1 kg)	EUR 9.19
Chicken breast (boneless, skinless) (1 kg)	EUR 7.63
Beef (1 kg) (or equivalent red meat)	EUR 14.35
Apples (1 kg)	EUR 2.50
Oranges (1 kg)	EUR 2.37
Bananas (1 kg)	EUR 1.83
Potatoes (1 kg)	EUR 1.63
Lettuce (iceberg)	EUR 1.49
Water (1.5 litre bottle)	EUR 0.88
Bottle of wine (mid-range)	EUR 6.00
Domestic beer (0.5 litre bottle)	EUR 1.68
Imported beer (0.33 litre bottle)	EUR 2.22

Living and working conditions: Malta

Finding a job

Traineeships

Definition

Eligibility

Implementation

Living and working conditions

Where to find opportunities

Funding and support

Where to advertise opportunities

Funding and support

Apprenticeships

Legal framework

Description of schemes

Eligibility

Living and working conditions

Where to find opportunities

Funding and support

Where to advertise opportunities

Funding and support

Moving to another country

Working conditions

Living conditions

Title/name	URL
Europass CV	www.europa.eu/europass/en/create-europass-cv

Title/name	URL
Chapter 576 of the Laws of Malta	www.legislation.mt/eli/cap/576
MCAST	www.mcast.edu.mt/
ITS	www.its.edu.mt

Title/name	URL
Ministry of Education	www.education.gov.mt/
EduMalta Schools	www.edumalta.gov.mt/en/schools

Title/name	URL
Identity Malta - Expatriates Unit	www.identitymalta.com/unit/expatriates-unit/

Title/name	URL
Business First	https://businessfirst.com.mt/en

Title/name	URL
Numbeo	www.numbeo.com/cost-of-living/country_result.jsp?country=Malta

Title/name	URL
Jobsplus	www.jobsplus.gov.mt
EURES	www.eures.europa.eu
EURES Malta	www.euresmalta.com

Transport
Gasoline (litre)	EUR 1.35

Living and working conditions: Malta

Finding a job

How to find a job

How to apply for a job

Traineeships

Definition and eligibility

Definition

Eligibility

Information about the national quality framework

Implementation

Living and working conditions

Information for candidates

Where to find opportunities

Funding and support

Information for employers

Where to advertise opportunities

Funding and support

Apprenticeships

Definition and eligibility

Legal framework

Description of schemes

Eligibility

Information for candidates

Living and working conditions

Where to find opportunities

Funding and support

Information for employers

Where to advertise opportunities

Funding and support

Moving to another country

Movement of goods and capital

Finding accommodation

Finding a school

Taking a car with you (includes information on driving licences)

Registration procedures and residence permits

Checklist before and after you arrive in a new country

Working conditions

An opening paragraph briefly describing working conditions in Europe

Recognition of diplomas and qualifications

Types of employment

Employment contracts

Special categories

Self-employed persons

Payment

Working time

Leave (annual leave, parental leave, etc.)

Termination of employment

Representation of workers

Work disputes - strikes

Vocational training

Living conditions

Summary of living conditions in Europe

The political, administrative and legal system

Income and Taxation

Cost of living

Accommodation

The healthcare system

The education system

Cultural and social life

Private life (birth, marriage, death)

Transport