Due 15 February 2027

Prepare your FS3s and FS7 in 10 minutes

Every employer in Malta must hand out an FS3 to each employee and file the FS7 for 2026 by 15 February 2027. Malta Calculator builds both from your payslips and checks them against your FS5 payments, so you are not adding up twelve months in a spreadsheet.

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No card needed. Starter from €15/month excl. VAT.

FS3: one per employee

The Payee Statement of Earnings. It shows what each employee earned in 2026, the tax you deducted and their social security contributions. The employee needs it for their own tax return, and the MTCA gets a copy.

FS7: your yearly reconciliation

The Payer's Annual Reconciliation Statement. It adds up every FS3 and compares the total tax and SSC with what you actually paid through your monthly FS5s.

How it works

  1. 1

    Your payslips are already here

    Every final payslip you issued in 2026 holds the gross, tax, SSC and Maternity Fund figures the forms need.

  2. 2

    Open Year-end

    We total each employee into an FS3 and put all FS3s together into the FS7, by payment date, the same way the MTCA does.

  3. 3

    Check against your FS5s

    The FS7 is reconciled with your twelve monthly FS5 payments, so you see any underpayment or overpayment before you file.

  4. 4

    Download and file

    Download the FS3 PDFs for your employees and the FS7 for the MTCA. Done before the coffee gets cold.

Ran payroll somewhere else this year?

The 10 minutes assume your 2026 payslips are in Malta Calculator. If they are not, add your employees and create the year's payslips with bulk payslips first: one screen per month for the whole team. The forms are built from them as soon as they are final. Starting in January also means your 2027 FS5s, FS3s and FS7 are ready without any catch-up next year.

What you get

  • One FS3 per employee, including leavers
  • FS7 totals with month-by-month FS5 reconciliation
  • SSC by category and number of weeks
  • Maternity Fund (0.3%) worked out for you
  • Overtime at 15% and fringe benefits
  • Monthly FS5 figures all year
  • Payslips your employees can open on their phone
  • PDF downloads ready to print or file

Starter

€15 /month excl. VAT

Up to 5 employees, unlimited payslips, FS5, FS3 and FS7. Larger teams: Business, €2.50 per extra employee.

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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.

Frequently asked questions

When are the FS3 and FS7 for 2026 due?

By 15 February 2027. Each employee must receive their FS3 by that date, and the FS7 with copies of all FS3s must reach the MTCA (formerly the Commissioner for Revenue) by the same date.

What is the difference between the FS3 and the FS7?

The FS3 is a statement for one employee: their gross pay, tax deducted and social security contributions for the year. The FS7 is the employer's annual reconciliation: the totals of all FS3s compared with the twelve FS5 payments made during the year.

Can I really prepare them in 10 minutes?

Yes, if your payslips for the year are in Malta Calculator. The FS3s and the FS7 are built from them automatically; you check the details, add your PE number and download the PDFs. If you ran payroll elsewhere, you first need to add the year's payslips, which bulk payslips makes faster.

What if my FS7 does not match my FS5 payments?

Malta Calculator shows the difference month by month. A shortfall should be paid with an FS5 before you file; an overpayment is explained in a covering letter to the MTCA.

Which plan includes FS3 and FS7?

Starter (€15 a month excl. VAT, up to 5 employees) and Business include FS5, FS3 and FS7. Both start with a 30-day free trial and no card is needed.

Do I have to file electronically?

Employers with 10 or more employees must file the FS7 and FS3s electronically through the MTCA's online services. Smaller employers may still submit on paper, but online filing is recommended.

Employer guides

FS3 and FS7: Malta year-end guideHow to fill in the FS5 formHow to run payroll in Malta

Malta Calculator prepares the forms from the payroll data you enter. You remain responsible for checking and filing them with the MTCA.

Know an employer who files FS3s and the FS7?

Email a link to this free tool to a friend or colleague.