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maltaemploymentlaw

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Malta’s Tax Treatment of Highly Skilled Individuals Immigration

Malta’s Tax Treatment of Highly Skilled Individuals

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

Mamo TCV Hosts Seminar on Malta’s Work Permit Framework

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

Understanding Malta’s Updated Labour Migration Policy

What is the Malta Labour Migration Policy? Malta’s Labour Migration Policy regulates the employment of Third-Country Nationals (TCNs), ensuring that labour migration responds to genuine market needs while protecting workers’ rights and supporting social cohesion. Over the past decade, Malta’s strong economic growth, combined with an ageing population and low fertility rates, has significantly reduced the size of the local workforce. Foreign workers have therefore become essential to sustaining economic activity, filling skills gaps, and supporting emerging industries. While this reliance on foreign labour has supported growth, it has also created challenges, including pressure on infrastructure, high employee turnover, and…
Julian Fenech Adami and Justyne Falzon
16th January 2026
Malta’s Pension System
Consultation on Maltese Pension System Employment and Industrial Relations

Consultation on Maltese Pension System

Introduction On 5th January 2026, the Government of Malta, through the Ministry for Social Policy and Children’s Rights, launched a public consultation on the ‘Strategic Review of the Adequacy, Sustainability, and Solidarity of Malta’s Pension System’. The consultation, which is open until 3rd April 2026, invites feedback from workers, pensioners, employers, and the wider public. This review is conducted every five years in accordance with Article 64B of the Social Security Act. Its purpose is to assess whether the pension system continues to provide adequate retirement income, remains financially sustainable in the long term, and distributes responsibilities fairly across society.…
Christine Calleja and Justyne Falzon
13th January 2026
The Legal Framework for Whistleblowing in Malta: A Guide for Employers and Employees Employment and Industrial Relations

The Legal Framework for Whistleblowing in Malta: A Guide for Employers and Employees

1 - Who is a whistleblower? The term ‘whistleblower’ refers to any employee who submits a disclosure to the designated Whistleblowing Reporting Officer, regardless of whether such disclosure qualifies as a protected disclosure. The status and protection of whistleblowers are regulated by the Protection of the Whistleblower Act (Chapter 527). 2 - Who qualifies as a whistleblower under the Act? The term ‘employee’ refers to any person who has entered into, or is engaged under, a contract of service with an employer. This definition also encompasses: Contractors Sub-contractors who perform work, provide services, or agree to carry out such work…
Justyne Falzon and Christine Calleja
17th October 2025
Construction Workers
New Construction Site Regulations Now in Force in Malta Employment and Industrial RelationsReal Estate & Construction

New Construction Site Regulations Now in Force in Malta

On the 7th of September 2025, the Health and Safety at Work (Minimum Health and Safety Requirements for Work at Constructions Sites) Regulations, 2025 (S.L. 646.27) (the “Regulations”) came into force. These Regulations have repealed the Workplace (Minimum Health and Safety Requirements for  Work  at  Construction  Sites)  Regulations (S.L. 646.25). In view of the inherent risks and dangers which can be met by persons present on-site, especially by workers, these Regulations include measures which aim to strengthen the health and safety model laid down by Council Directive 92/57/EEC (the “Construction Safety Directive”) to prevent accidents on construction sites and ensure…
Jeanine Mallia Schembri and Christine Calleja
12th September 2025