Learning Outcomes

Competences:

At the end of the module/unit the learner will have acquired the responsibility and autonomy to:

a) Initiate a payroll system;

b) Start getting acquainted with the relevant legislations like the Employment & Industrial Relations Act (Ch. 452), the Immigration Act (Ch. 217), the Income Tax Act (Ch. 123) and the Social Security Act (Ch. 318);

c) Understand general terms and definitions;

d) Understand, distinguish and work out entitlements (e.g., Sick and Injury Leave entitlements to various workers categories, Statutory Bonus and Weekly Allowance entitlements, etc.);

e) Understand employee/employer’s rights and obligations (e.g., notice periods);

f) Understand the itemised pay slip and employer’s obligations under the rules of the EIRA

Knowledge:

At the end of the module/unit the learner will have been exposed to the following:

a) Engagement checklists and documentation required for the employment of employees;

b) The different requirements for employing Maltese, non-EU/EEA/Swiss or Third Country Nationals together with the generic application requirements;

c) Termination checklists and documentation required;

d)  The various legislations like the Employment & Training Services Act (Ch. 217), The Employment & Industrial Relations Act (Ch. 452), Income Tax Act (Ch. 123), Income Tax Management Act (Ch. 372);

e) Wage Regulation Orders for different industries;

f) Different types of entitlements, rights and obligations;

g) Itemised payslip.

Skills:

At the end of the module/unit the learner will have acquired the following skills:

Knowledge & Understanding skills:

a) Determine which legislation applies to a specific task and how to apply its’ Acts and Rules;

b) Initiate a payroll system by understanding the basic calculations  and different paypoints;

c) Carry out Single Permit applications on behalf of prospective TCN persons and advise Residence Card application procedures to EU/EEA/Swiss nationals;

d) Identify the key laws related to wages and salaries

e) Differentiate between different Wage regulations for different industries;

f) Understand the different types of entitlements employees are entitled, their rights and obligations;

g) List and understand the various components of a payslip

Judgment Skills:

a)  Determine the essential requirements to set up a payroll;

b) Organise and interpret data necessary for payroll;

c) Make informed decisions on issues relating to entitlements, rights and obligations;

Communication Skills (module specific):

a) Provide feedback  and advise employer/employees on general payroll related  queries;

b)  Confidence in requesting specific data from employers/employees to run payroll efficiently 

Module-Specific Learner Skills

(Over and above those mentioned in Section B)

 At the end of the module/unit, the learner will be able to

a) Read and understand the various related legislations;

b) Reflect on application of different regulations to their organisation

Module-Specific Digital Skills and Competences

(Over and above those mentioned in Section B)

At the end of the module/unit, the learner will be able to

a)  Access online payroll-specific regulations and know what to look for and where.

 Learning Outcomes

Competences:

At the end of the module/unit the learner will have acquired the responsibility and autonomy to:

a) Understand the charging system of tax at source directly from income for any type of employment;

b)  See how tax status (single, parent and married) affects the tax deducted on income;

c) Understand tax treatment on Primary and Secondary employment and overtime;

d)  Understand the use of the FSS forms as a yearly Payee Statement of Earnings, a Payee Status Declaration and a Payer’s Monthly Remittance  Advice respectively.

e)  Understand the various Social Security Classes, Categories and amounts payable by different classes of employees and self-employed/occupied persons;

f) Treat the insurability of directors of limited liability companies and partners in a commercial partnership;

g) Determine who is exempted from insurability;

h) Treat and calculate the Maternity Fund contributions;

i) Understand the mechanism of VOPS;

j)  Affect the correct payments and reporting to the authorities

k)  Understand the meaning of residence, ordinary residence and domicile for tax purposes;

l) Undestand the tax treatment whether on a worldwide basis, remittance or territorial basis;

m) Distinguish between resident and non-resident progressive rates

n) Differentiate between the various statuses for tax purposes namely single, married, parent, responsible spouse, separation/divorce, and separate tax liability with the conditions and implications thereof;

o)  Be aware of the specific positions/occupations which apply for different tax treatment (e.g. Professional athletes, overseas employment, persons returning to employment and  highly qualified persons, etc.);

p) Understand how income deriving from over Special Tax Rates are available for specific positions and occupations. 

q)  Be cognisant that tax credits or deductions apply in certain special tax regimes;

r) Understand that Special tax regimes attract foreign expertise or investment in Malta;

s) Understand the meaning of a fringe benefit as defined under article 4(1)(b) of the Income Tax Act;

t) Differentiate between the various categories of benefits and apply calculations to extract the taxable value;

u) Identify fringe benefit exemptions.

Knowledge:

At the end of the module/unit the learner will have been exposed to the following:

a) How the Final Settlement System works and the categories of tax deduction depending on tax status of persons concerned;

b) The various forms used and their use;

c) Understand the employer’s obligations in relation to reporting and deadlines.

d) Calculation of the National Insurance, Maternity Fund and VOPS contributions for employers, employees and self-employed contributors (in case of certain categories of directors) and how yearly income affects them.

e) Advanced Tax terms (tax residence, ordinary resident and domicile and how these affect the basis of taxation);

f) Double tax treaties;

g) Tax statuses for anyone earning taxable income in Malta and their details and implications;

h)  Separate tax liability for Married or Civil Union couples;

i) Concepts concerning the ‘Responsible Taxpayer’;

j) Special Tax Rates that are available for specific positions and occupations and how these affect the relative payroll calculations;

k) Know the sections in the FSS (Final Settlement System) specifically designated for these special tax regimes;

l) The various categories and definitions of such benefits such as vehicles, properties and other benefits as well as exempted benefits;

m) How to extract the taxable values related to such fringe benefits

n) The types of benefits that are tax-exempt.

Skills:

 Module-Specific Communication Skills

(Over and above those mentioned in Section B)

The learner will be able to: 

a) Discuss in groups the various case scenarios regarding the main cumulative tax deduction formula;

b) Fill in necessary details when registering as a payee and as a payer;

c) Interpret the different calculations to be worked under the Final Settlement System;

d) Debate on the fringe benefits and recognise instances where taxable income or asset falls within the scope of the Fringe Benefit Rules;

e) Advise the employer/employees on insurability issues;

f) Advise the employer on all insurability issues and related costs;

g) Discuss in groups and explain to others the principles of Domicile and Residence and how these affect tax levied on personal income;

h) Explain the various different tax treatments including special tax regimes;

i) Analyse various demographic factors that affect tax position and tax status

j) Determine different tax responsibilities;

k) Learn how to calculate and compute FSS forms and explain to payers and payees on request;

l) Discuss and justify decisions taken in the various case scenarios presented for discussion;

m) Work out and explain tax implications under special tax regimes;

n) Determine and justify the choice of schemes applicable under different scenarios;

o) Discuss and justify decisions taken in the various case scenarios presented for discussion;

p) Work out and explain tax implications under each fringe benefit;

q) Determine and justify the exemptions applicable for different scenarios.

Module-Specific Learner Skills

(Over and above those mentioned in Section B)

 The learner will be able to

a)  Read and reflect on different tax status presented in the module;

b) Understand the implications of  the various  categories of the tax deduction methods;

c) Identify the various adjustments to be made in the Final Settlement System;

d) Collaborate and work in groups to compile the payer and payee remittance advices;

e Read and reflect on different scenarios presented in the module;

f)  Understand and reflect on the various social security classes and their related exemptions;

g) Understand the concept of Malta Tax Resident ie an individual who resides in Malta except for such temporary absences as may seem reasonable to the Commissioner;

h) Know the OECD definition of Ordinary Resident, meaning permanent home and centre of vital interest;

i) Learn how Domicile can be affected by Origin, Choice or Operation of Law;

j) Learn how to identify the specific schemes applicable under special tax regimes;

k) Familiarise oneself with the specific FS4 sections relating to the special tax regimes;

l) Qualify the eligibility of applicants under the various tax regimes;

m) Learn how to identify the specific fringe benefits that fall under the relevant definition of the Fringe benefit Rules;

n) Familiarise oneself with the specific FS3 fields relating to fringe benefits

o) Explain how the various definitions affect the impact of taxation on fringe benefits.

Module-Specific Digital Skills and Competences

(Over and above those mentioned in Section B)

 At the end of the module/unit, the learner will be able to

a) Access government portals relating to tax-relatedb documentation;

b) Work online on such documentation;

c) Able to compute calculations using the available online tools;

d) Use available online tools to better manage insurability;

e) Use online tools to advise the employer/employees on payroll-related matters;

f) Affect online payments of contributions;

g)      Access government portals relating to Domicile and Residence and use information in relation to payroll treatment;

h) Make online presentations of issues debated in groups online;

i) Fill in e-forms;

j) Discuss case scenarios for an online group.

Module/Unit Description

This Module gives an in-depth view of all the calculations involved to create a periodic payslip.

It also gives an overview of the personal information and data that can be retained by the employer and for how long in relation to the General Data Protection Rules (“GDPR”) and Tax Legislations.

It outlines the penalties that an employer may incur if in default of laws that concern employment.

Learning Outcomes

Competences:

At the end of the module/unit the learner will have acquired the responsibility and autonomy to:

a) Build a payslip showing the gross earnings for a relative period as well as the deductions relating to tax and social security contributions;

b) Understand the rules on controlling and processing personally identifiable information as per GDPR;

c) Be aware of full transparency needed in dealing with employees’ personal data;

d) Understand limitations and permissions stipulated by Tax legislations;

e) Identify default to EIRA, FSS and Jobsplus regulations.

Knowledge:

At the end of the module/unit the learner will have been exposed to the following:

a) All the items that should feature on a payslip and related calculations;

b) Limitation of data retainment according to the GDPR;

c) The various penalties applicable to contraventions of legislations affecting payroll.

Skills:

The learner will be able to:

Knowledge & Understanding Skills:

a) Identify the various items that make up a payslip;

b) Differentiate between salary calculations in terms of employee earnings vs employer’s costs;

c) Compile a periodic payslip;

d) Understand that GDPR applies to any business that processes personal data so as to protect privacy

e) Understand the mechanism and risk of being penalised when in breach of the GDPR ;

f) Understand the limits of data retainment under the Tax Legislations;

g) Identify organisations that can apply penalties to employers

h) Understand the various infringements and the fines associated therewith.

Judgment Skills:

a) Determine  which items must be included on a payslip 

b) Critically analyse the difference in payslips when compiled from employer/employee perspective.

c) Understand the fines that can be levied for breach of GDPR and act to stay within compliance;

d) Opinionate on the rights of the employees under this law including awareness in changes to the processing of their personal data as well as the purposes for which their personal data is being processed;

e) Be aware that every employer shall maintain, in terms of the Tax Legislations proper and sufficient records up to a period as specified by law;

f) Determine whether different scenarios presented would amount to a default of law;

g) Decide which organisation is legally empowered to inflict specific penalties relating to incomplete/false employment information.

Communication Skills (module specific):

a)      Discuss in groups the necessary format and contents of a payslip;

b)      Analyse and interpret the different items that need to be included on a payslip while remaining within the data protection limits as prescribed by the GDPR;

c)      Discuss in groups the necessary safeguards that employers need to take to protect employees’ personal data;

d)     Explain the various rights under GDPR for e.g. the right to object or to lodge a complaint.

Module-Specific Learner Skills

(Over and above those mentioned in Section B)

 At the end of the module/unit the learner will be able to:

a) Understand how allowances, fringe benefits, statutory bonuses and pre-tax adjustments are taxable and appear on payslip;

b) Understand the implications of  the various income categories that need to feature separately on the payslip;

c) Identify the post and pre-tax adjustments that can be shown on a payslip;

d) Understand how GDPR has brought about many obligations on employers who must assure full transparency in dealing with employee personal data;

e) Know the rights under GDPR e.g. right to object or lodge a complaint;

f) Learn how employees need to know what  the data controller does and who are the third parties who receive their data for e.g. payroll providers, insurance companies, and government;

g) Discuss and debate the various penalties related to employment-related information;

h) Discuss the severity of different penalties in relation to potential highlighting wrongdoings by the employer.

Module-Specific Digital Skills and Competences

(Over and above those mentioned in Section B)

At the end of the module/unit, the learner will be able to

a)  Access payroll software and identify the various fields that need to be used for finalising the payroll run;

b) Work on payroll systems and issue payroll run;

c)  Analyse data in software to determine compliance to GDPR;

d)  Access government and EU portals relating to GDPR;

e) Access the websites of Jobsplus, EIRA and FSS and extract relative information;

f) Use websites to ask for clarifications

Module/ Unit Description

This Module explores the current tools available in relation to the government's online services and what to expect from payroll software.

Learning Outcomes

Competences:

At the end of the module/unit, the learner will have acquired the responsibility and autonomy to:

a) Identify the tools available like e-Government Services, Electronic Identity (e-ID), Jobsplus/Commissioner for Revenue Services and submitting FSS end-of-year data;

b) Create a payroll cycle: create client (employer) profile, create employees’ profiles, start new payroll period, run through payslips, close payroll period and generate reports;

c) Apply end-of-year and start of year procedures.

Knowledge:

At the end of the module/unit the learner will have been exposed to the following:

a) Awareness of the common errors arising with e-filing and troubleshooting associated with the use of the e-services;

b) Knowledgeable of which data is relevant to build up profiles in the payroll software;

c) How to make payroll runs.

Skills:

At the end of the module/unit the learner will have acquired the following skills:

Knowledge & Understanding skills:

a) Identify the various services available through the servizz.gov platform;

b)  Explain the importance of using the electronic ID;

c)  Access several payroll-related platforms and navigate through their various services;

d)  Compile and submit online forms & data;

e) Troubleshoot and access services that assist in such troubleshooting;

f) Define the payroll cycle;

g) Determine the necessary details to create an Employer/Employee profile;

h) Understand basic payroll programes.

Judgment Skills:

a) Determine which portal is needed for specific data submission

b) Understand reasons related to e-filing troubleshooting

c)  Determine which tabs within specific portals need to be used;

d) Critically appraise which personnel data can be included in payroll;

e)  Determine what adjustments need to be made in payroll to keep updated records;

f)  Determine which reports need to be generated and when.

Communication Skills (module specific):

 a)  Discuss and explain how to access the various e-gov portals;

b) Explain the different options related to submission processes;

c) Discuss the sources of various errors relating to data;

a) Discuss and justify decisions taken in each payroll run for the various case scenarios presented for discussion;

 Module-Specific Learner Skills

(Over and above those mentioned in Section B)

At the end of the module/unit the learner will be able to

a) Exploit the e-ID potential;

b) Access the servizz.gov platform;

c) Navigate through the various sections of specific entities linked to payroll issues;

d) Fill in and submit different e-forms;

e) Understand reasons behind e-filing errors;

f) Identify the various components of a payslip and how these are built up before each payroll run;

g) Generate and interpret reports relating to each payroll cycle

Module-Specific Digital Skills and Competences

(Over and above those mentioned in Section B)

 At the end of the module/unit, the learner will be able to

a)  Access online platforms;

b) Complete and submit online data;

c) Tackle troubleshooting errors when submitting data;

d) Access help and information online related to the submission of forms;

e) Access specific payroll software;

f) Run and fill in the various components of the software