How to Fill In the FS5 Form in Malta (2026 Guide)
The FS5 is the monthly form every Maltese employer sends to the MTCA with the tax and social security deducted from wages. Here is what each box means, where the numbers come from, and a worked example.
1. What the FS5 is
The FS5, Payer's Monthly Payment Advice, is the return that goes with your monthly payment to the Malta Tax and Customs Administration (MTCA). It totals, for all employees, the gross pay, the tax you withheld, the social security contributions and the Maternity Fund contribution for wages paid in one month. There is one FS5 per employer per month, not one per employee.
2. Due date and the payment-month rule
The FS5 and its payment are due by the end of the month following the month of payment. What counts is the date the wages were actually paid, not the period they cover.
| Wages paid in | FS5 month | Due by |
|---|---|---|
| January 2027 | January | End of February 2027 |
| June 2027 | June | End of July 2027 |
| December 2026 wages paid 2 January 2027 | January 2027 | End of February 2027 |
3. The FS5 box by box
Your PE number, the business name and the month go at the top. The figures are in three blocks.
Section B: number of payees
| Box | What goes in it |
|---|---|
| B1 | Employees paid under the FSS Main (or Other) method this month |
| B2 | Employees paid under the FSS Part-time method |
Section C: gross emoluments
| Box | What goes in it |
|---|---|
| C1 | Gross pay under the Main/Other method, including bonuses and normal overtime |
| C1a | Gross part-time pay taxed under the Part-time method |
| C2 | Overtime that qualifies for the flat 15% tax |
| C4 | Value of taxable fringe benefits |
| C3 | Total of the C boxes |
Section D: tax and contributions
| Box | What goes in it |
|---|---|
| D1 | Tax deducted under the Main/Other method |
| D1a | Tax deducted from part-time income |
| D2 | 15% tax on qualifying overtime |
| D4 | Tax arrears deducted for the MTCA (PCU2(A)) |
| D3 | Total tax |
| D5 | Class 1 SSC: employee share plus employer share |
| D5a | Maternity Fund: 0.3% of basic wages, paid by the employer |
| D6 | Total due: D3 + D5 + D5a |
The 15% overtime rule applies to full-time, non-managerial employees whose basic weekly wage is no more than €375, on up to €10,000 of overtime a year. Other overtime stays in C1 and is taxed normally.
4. Worked example
A café pays two full-time employees, both single, on 26 February 2027. February 2027 has four Mondays, so four weekly SSC contributions. The February payslips show:
| Maria | Luca | FS5 box | |
|---|---|---|---|
| Gross pay | €1,800.00 | €2,400.00 | C1 = C3 = €4,200.00 |
| Tax | €166.67 | €316.67 | D1 = D3 = €483.34 |
| Employee SSC | €166.16 | €221.52 | |
| Employer SSC | €166.16 | €221.52 | D5 = €775.36 |
| Maternity Fund | €5.40 | €7.20 | D5a = €12.60 |
B1 is 2, and the total due in D6 is €1,271.30, paid with the February FS5 by 31 March 2027. The amounts are illustrative; real figures depend on each employee's tax status and SSC category.
5. Common mistakes
- Putting only the employee's SSC in D5 and forgetting the employer share.
- Leaving out the Maternity Fund (D5a).
- Using the payroll period instead of the payment date at month or year end.
- Skipping a nil FS5 in a quiet month.
- Adding the statutory bonus to the wrong month when it is paid late.
6. How the FS5 feeds the FS7
At year end the FS7 compares the tax and SSC on all FS3s with the twelve FS5 payments. Any gap shows up then, so accurate monthly FS5s make February easy. See the FS3 and FS7 guide and how to run payroll in Malta.
In Malta Calculator the FS5 is prepared from your final payslips for the payment month, with boxes for overtime, part-time, fringe benefits and arrears, and a PDF ready to submit.
FS3s and FS7 due 15 February 2027
Malta Calculator builds your FS5 every month and your FS3s and FS7 at year end, straight from your payslips.
See how it worksFrequently Asked Questions
When is the FS5 due?
By the end of the month following the month in which the wages were paid. Wages paid on 28 January are declared and paid with the January FS5 by the end of February.
Is the FS5 based on the payroll month or the payment date?
The payment date. December wages paid on 2 January belong on the January FS5, and therefore in the next year's FS3 and FS7.
Do I need to file an FS5 if I paid no wages?
Yes. While you are registered as a payer, a nil FS5 is expected for a month with no payments, so the MTCA does not treat it as missing.
Does the employer SSC go on the FS5?
Yes. Box D5 holds both the employee and the employer Class 1 contributions, and D5a holds the employer's 0.3% Maternity Fund contribution.
Can I file the FS5 online?
Yes. Employers can submit the FS5 and pay through the MTCA's online services. Larger employers are expected to file electronically.
Employer? Get an FS3/FS7 deadline reminder
FS3s and the FS7 for 2026 are due by 15 February 2027. We'll email you in January and twice in February. Three emails at most, no spam.
Malta Calculator Editorial Team
Financial Content Specialists | Malta Tax & Employment Experts
Our team specializes in Maltese tax law, social security contributions, and employment regulations. All content is reviewed against official sources from the Malta Tax and Customs Administration and the Department of Social Security.
Official Sources
Data verified as of 5 November 2026. Rates and thresholds are subject to change based on Malta government budget announcements.
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