If you are a director of a company, such as a managing or executive director, and you receive a salary, you need to fill out an Engagement Form. In this case, you should be registered as employed by the company, not as self-employed. However, if you're a director who does not receive a salary but instead gets remuneration or honoraria, then you don't need to submit an engagement form. The same rule applies to company secretaries who don’t receive a salary.
If you are hiring someone to work in or around your home, like a nanny, senior care worker, or private nurse, you are considered a Household Employer. As such, you have the same responsibilities as any employer, which includes having a PE number. You are also responsible for completing and submitting the engagement and termination forms for each of your household employees. However, you do not need to fill out an engagement form for yourself as a self-employed person. Remember, these employees are hired for personal assistance and help around the house, not for commercial, temporary, or subcontracting work.
To create your household employer profile with Jobsplus, you may do so via the Employer Dashboard or by providing the following information via email to hiru.jobsplus@gov.mt:
A Posted Worker[iii], defined as someone working temporarily in an EU Member State other than where they normally work, does not require an engagement form from the Maltese employer or organisation they are assigned to. However, the Maltese employer must inform the Department of Industrial and Employment Relations (DIER) about their intention to have a Posted Worker in Malta. This notification must be made within 24 hours of the worker starting their job. You can contact DIER at (+356) 21224245/6 or ind.emp.relations@gov.mt.
For Posted Workers who are Third Country Nationals (TCNs) and employed by an EU/EEA country's company, there's no need for an employment license in Malta, unless they already have one from the country where the posting company is based.
If the Posted Worker is hired by a company outside the EU/EEA and will be working in Malta for less than two years, they need an employment license from Jobsplus’ Employment Licence Unit (ELU). If their work period in Malta is expected to exceed two years, they will require a single permit issued through Identity Malta.
[iii] Posting of Worker in Malta is regulated by the Legal Notice 430 of 2002 – Posting of Workings in Malta Regulations.
When you bring an intern into your organisation, it's important to understand what this entails and what you need to submit to Jobsplus:
Given that the Maltese or EU national (Cross-Border) employee is permanently residing and working outside Maltese territory, there is no need of submitting an engagement form to Jobsplus.
If a Maltese or EU national works abroad but is hired by an employer based in Malta, an engagement form must still be submitted to Jobsplus. These employees should check with the Department of Social Security (at iru.dss@gov.mt) to determine where their Social Security contributions should be paid. They should also check with the Commissioner for Revenue (CfR) where income tax should be paid. Third Country Nationals working abroad cannot be registered with Jobsplus.
A foreign company based or operating outside Malta but employing Maltese or EU Nationals in Malta must first get a PE Number from the Commissioner for Revenue (CfR). Once this PE number is obtained, engagement forms for their employees must be submitted to Jobsplus.
