Last working day of the month following the payroll month.
FS5 Monthly Payroll Remittance
Monthly remittance of withheld tax and social security through the Final Settlement System.
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Who this applies to
- Employers with a PE number
- Businesses paying salaries
- Businesses running their first payroll
What to file
FS5 showing tax and social security withheld, with the employer contributions.
How to file
Through the MTCA Final Settlement System.
Payment due
With the FS5, by the last working day of the following month. Employer Class 1 is 10% capped at €55.93 a week in 2026, plus the 0.3% Maternity Fund.
Penalties for missing this deadline
Finn's Malta rules do not hold the FS5 late-filing penalty. Check the current position with MTCA.
Filing checklist
- Hold a PE number before the first payroll
- Calculate tax and social security per employee
- Add the employer 0.3% Maternity Fund
- File and pay by the last working day
- Keep the receipt
Documents you'll need
- Payroll register
- Employee details
- PE number
- Prior FS5
Common mistakes to avoid
- Missing the PE number before the first hire
- Deducting the Maternity Fund from the employee
- Using calendar month end when the last working day is earlier
- Forgetting the annual FS7 and FS3
Never miss a Malta deadline
AccountsOS tracks every Malta Tax and Customs Administration (MTCA) and Malta Business Registry (MBR) deadline and reminds you weeks ahead.
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