Malta: Contract of Employment

Malta has introduced significant reforms to family-related leave entitlements in 2026, including new provisions for parents of children born abroad through surrogacy, extended parental leave benefits for self-employed individuals, miscarriage leave, and special parental bereavement leave. These legislative changes expand the scope of statutory protections and require both employers and employees to review their policies and understand their rights under the updated framework.

Remote and hybrid work arrangements in Malta carry significant legal implications that extend far beyond operational convenience. Employers must navigate a complex web of employment protections, working-time regulations, data protection requirements, anti-discrimination duties, and cross-border tax considerations. Without proper contractual frameworks and compliance procedures, organizations risk employment claims, discrimination awards, regulatory enforcement action, and unexpected permanent establishment

Malta has introduced amendments to the Minimum Special Leave Entitlement Regulations, establishing a uniform minimum entitlement of three working days for both marriage leave and bereavement leave across all employment sectors. This reform addresses historical discrepancies between sectors that previously resulted in inconsistent leave entitlements, with some employees receiving only one day of bereavement leave and two days of marriage leave while others enjoyed more favorable terms under specific Wage Reg

Although within the Private Sector, employees do have a right to request flexible work arrangements, the right to disconnect in case of an affirmative reply to such requests, or generally...

Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.

Probation is a fundamental institution of Maltese employment law, serving as a trial period during which both employer and employee can assess the suitability of the employment relationship before...

The proposal to introduce mandatory trade union membership was included in the Government's Electoral Manifesto for the 2022 General Election.

Employee Share Option Plans ("ESOPS") are employee benefit schemes that allow such to gain ownership in the company through shares options and retention mechanisms.

On the 19th June 2025, EU Ministers within the Employment, Social Policy, Health and Consumer Affairs Council (Social policy) (EPSCO) have agreed on their negotiating position (‘general approach') on a proposed...