Malta: Contract of Employment

Malta's employment framework distinguishes between employment agreements and services agreements, each carrying distinct legal implications for parties entering into working relationships. Understanding the statutory requirements, termination procedures, and obligations under each arrangement is essential for employers and service providers operating within Malta's regulatory environment.

Intra-corporate transfers in Malta enable global organizations to manage cross-border workforce mobility through the ICT permit system, administered under EU Directive 2014/66/EU.

Malta has enacted significant legislative reforms introducing dedicated paid leave for miscarriage and parental bereavement, recognising the profound impact of pregnancy loss and child death on employees. These new regulations establish clear entitlements, reimbursement mechanisms, and employment protections while ensuring confidentiality and safeguarding workers against discrimination.

Malta has introduced a special tax regime for senior employees of family offices, back offices and treasury management operations, which offers a reduced flat rate of income tax of 15% on employment income.

By 2026, Maltese employment law has reached a defining moment. The legal framework itself has not radically changed, yet the way it is applied has become sharper, and significantly less tolerant of ambiguity.

In 2025, Malta has introduced a series of changes to its employment law, affecting key aspects of the employment relationship, including the payment of wages...

CSB Group's comprehensive approach and fully qualified employment advisory professionals enable us to assist our clients, including iGaming operators, with various regulatory aspects such as disciplinary procedures...

Legal Notice 321 of 2024 (the "Legal Notice"), brought into effect the Health and Safety at Work Act, Chapter 646 of the laws of Malta (the "Act").

In Malta, the transfer of business ownership can be a complex process, affecting both the company structures and the employees' rights and welfare.