Malta: Health & Safety

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.

Cross-border remote work has evolved from an exceptional arrangement to an operational reality. While commercially attractive, it introduces a range of legal exposures that are frequently underestimated. Once an employee performs their duties from another jurisdiction even temporarily the legal landscape can shift in ways that affect employment rights, social security, tax, health and safety obligations, and corporate risk.

As of 1 January 2026, revised regulatory requirements have started to influence the approach to safety in global seafarer training and onboard operations

According to local and European Union law, it is the obligation of every employer to receive and maintain an internal record of information pertaining to the employment...

The right to work is a universal human right and is enshrined as one of the fundamental principles of our Constitution, whereby all citizens are not only free to engage...

In compliance with the Merchant Shipping (Accident and Incident Safety Investigations) regulations of 2011, the Maltese maritime authorities have announced...

To date the primary legislation in Malta concerning whistleblowing is the Protection of the Whistleblower Act, Chapter 527 of the Laws of Malta (the ‘‘Act'').

In the midst of a third wave of the COVID-19 pandemic, with vaccines being hailed as the only way to control the rising number of positive cases, a common question that we are often being asked is ...

In a recent judgment Gibson vs Lothian Leisure (29.01.2021) the UK Employment Tribunal discussed and concluded that an employee (a chef) had been unfairly dismissed for raising concerns...