Most individuals in Malta derive income from an employment activity. This income, whether received in cash or in-kind, is likely to fall within Malta’s taxing net and will create compliance obligations for the employer and potentially also for the employee. Employees may also take advantage of several benefits in the Income Tax Act.
The session will comprise a discussion on the taxation of employed individuals and will cover various areas including:
- Elements of employment income including fringe benefits
- Specific tax regimes and benefits for employed individuals
- Double tax relief available on employment income
- Application of FSS rules and other compliance obligations
Who should attend
This course is designed for all practitioners and in-house accountants, especially those routinely involved in personal tax compliance and advisory, and those having responsibility for the tax matters of employees. The sessions should also be relevant for other professionals having an interest in personal income tax.
This session will provide an overview of the taxation of employment income. It will serve as a refresher for both practitioners who are routinely involved in personal tax compliance and advisory and in-house accountants dealing with payroll matters.
Miraine Falzon - Senior consultant in EY's Business Tax Advisory team and a casual lecturer at the University of Malta. She graduated with a Master in Accountancy in 2016, successfully completed her Advanced Diploma in International Taxation in 2019, and is a CPA.
Send an email to email@example.com to register.
Admission fee for this session is €45 (incl. VAT), for a total of 3 CPE hours. Participants that attend both this session (Employment Income - 19 February) and Session 2: Income from Self-Employment on 18 March, will pay a combined rate of €75 for a total of 6 CPE hours.
Terms and Conditions
- Entrance to all EY CPE Circuit events is strictly against payment.
- Kindly be informed that our policy is that all cancellations should be made at least 24 hours prior to the event.
Location EY Connect Centre, Regional Business Center, Achille Ferris street, Msida, Malta, MSD1751, MT
Time 14:00 - 17:15