Employment services

“Great things in business are never done by one person, they’re done by a team of people”

Steve Jobs

Why is it important?

Working in a dynamic world increases the focus on people - the team that makes up your organisation. Getting the right mix of talent and diversity to your team might require you to employ multi-national individuals, however this should be carefully considered in order to ensure that the correct tax and legal procedures are adhered to.

Considering the continuous changes to rules and legislation is not an easy task. Incorrect tax treatment or non adherence to the required legislation may lead to unpleasant circumstances with your employees as well as incurring unpredictable employment costs.

How can we help?

PwC’s employment tax specialists can help you in taking a proactive approach to meet the rise in tax and regulatory obligations relating to employment. We focus on providing effective and efficient solutions in relation to employment tax matters, with the main aim of reducing risk.

Our assistance and advice include:

Assistance on employment tax matters, including assistance and advice with the calculation of taxable remuneration, the taxation of certain fringe benefits, social security contributions and other employment matters,
Assistance and advice on expatriates’ tax employment matters including tax deductions and social security contributions;
Advice in cases where employees are working in multiple territories; including advice relating to any immigration considerations;

Advice relating to the posting of employees abroad on temporary secondment;
Advising on the availability of tax programmes available to employees including the Highly Qualified Persons Rules, Qualifying Employment in Innovation and Creativity Rules, the Qualifying Employment in Aviation Rules and Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities Rules;

Advising third country nationals working remotely from Malta (Nomad Workers). Our assistance may also include advising the foreign entity of any Maltese corporate tax considerations or payroll obligations;
Assistance with payroll matters including payroll calculations and processing of employer’s returns;

Carrying out health checks on employment tax and related matters in order to ensure that the correct payroll deductions are being made and all the statutory employment requirements stemming from employment regulations are being met;

Exploring opportunities for reducing employment related costs;
Assistance with any disputes with tax authorities;
Training seminars and tailormade workshops on employment and tax regulatory matters;

Assistance and advice with implementing employee incentive plans that suit your business needs. This may include the tax considerations in relation to various fringe benefits;
Assistance and advice with the legal and tax considerations of rewarding your employees through share options and / or share awards schemes;

Assistance with setting up a Voluntary Occupational Pension Scheme and advising on the tax and regulatory consideration of such a scheme;
Assistance with reviewing of employment contracts to ensure that the latest regulatory and legal updates are taken into consideration; including GDPR and data protection considerations;

Assistance with providing timely updates with the latest employment legislation;
Advice on Part-time employment and self-employment rules;

Advising on tax and legal matters applicable to self-employed individuals; and
Providing support and advice in relation to employee and employment matters stemming from business transactions such as mergers and acquisitions and local or cross-border transfers of business.