Malta: Employee Rights/ Labour Relations

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 end of an employment relationship is often where legal risk quietly peaks. While terminations, resignations, and redundancies may appear routine, poorly managed exits can expose organisations...