15 February following the year end.
FS7 and FS3 Annual Payroll Statements
Annual employer reconciliation and employee statements through the Final Settlement System.
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Who this applies to
- Employers with a PE number
- Businesses with staff during the year
- Employers who changed payroll provider
What to file
The FS7 annual employer reconciliation and an FS3 statement for each employee.
How to file
Through the MTCA Final Settlement System.
Payment due
Any balance shown by the reconciliation is settled through the system.
Penalties for missing this deadline
Finn's Malta rules do not hold the FS7 or FS3 late-filing penalty. Check the current position with MTCA.
Filing checklist
- Reconcile the twelve FS5 returns
- Prepare the FS7
- Prepare an FS3 for each employee
- File by 15 February
- Give employees their statements
Documents you'll need
- All FS5 submissions for the year
- Payroll register
- Employee details
- Fringe benefit calculations
Common mistakes to avoid
- Not reconciling the FS5 figures first
- Missing company car fringe benefits
- Leaving leavers out of the FS3s
- Filing on the tax return date instead of 15 February
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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