This course is Accredited by the MFHEA (People and Co - People Learning is Licenced by the Malta Further and Higher Education Authority (MFHEA) License Number 2013-FHI-009, as a Further and Higher Education Institution)
The main language of Instruction is English.
Please note that for all courses the main language of instruction is to be taken as English unless otherwise specified (eg for language courses). Discussions and clarifications may be delivered in other languages according to the ability of the trainer.
For MQF/ EQF and courses requiring funding or where specified, and in line with MFHEA REQUIREMENTS ON STUDENT AGREEMENTs (MFHEA/04/2022), its very important that payment terms are agreed in advance and that People and Co-People Learning are provided with copies of identification documents, learner profiles / CVs, and all course entry and registration and completion requirements are fulfilled as specified. Furthermore, pass rates and assessment requirements may vary from course to course. Applicants are encouraged to carefully study the course requirements on the course pages.
This course is designed at MQF Level 5 and will provide you with the tools and skills you need to become proficient in a payroll context.
The accreditation status of this programme is a ‘‘Higher Education Programme’’. An award accredited with 4 ECTS credits (MQF Level 5) by the Malta Further & Higher Education Authority (MFHEA).
This Award is valuable for those who:
Are employed in a human resource/payroll environment;
Are employed in a finance and administration department;
Are involved in processing, managing or auditing payroll;
Have a personal interest in the subject and would like to obtain knowledge as to how payroll is processed or wish to enhance their accountancy/payroll administration skills;
Wishing to enter this employment sector;
Managers/Directors who would like to discover and get acquainted with all aspects of payroll.
Applicants 16plus may apply subject to vetting dn assessment. Under 16s would require parental consent
Upon completion of this course, learners will:
1) Enhance and develop a career in Payroll as part of the HR or Finance function of an employer and expand skills in payroll processes.
2) Advance his/her administrative role by administering an essential task applicable to any business, irrespective of the number of employees.
3) Understand the current Employment Acts (ITA, ITMA, SSA, EIRA, ETSA) and interpret general employer and employee obligations and rights.
4) Correctly compile forms and issue the required reports with confidence by the due deadlines and remain compliant with the General Data Protection Rules.
5) Understand Taxation and insurability concerning employment and become specifically proficient with Fringe Benefits and Special Tax Regimes computations.
6) Be knowledgeable in Payroll Software Interface and conversant with online tools relevant to payroll purposes.
Module 1, Employment Regulations
a) Engagement checklist and documentation
b) Work Permits, Employment Licences and Residence Documents
c) Termination checklist and documentation required
d) Legislations relevant to Payroll
e) Wage Regulation Orders and Collective Agreements
f) Different types of entitlements, rights and obligations
g) Rules governing the Itemised payslip
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 the 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.
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Module Contact Hours: 6 Supervised Placement and Practice Hours: 1 Self-Study Hours: 16 Assessment Hours: 2 ECTS: 1
Module 2, Taxation and Insurability a) The Tax at-source charging system b) The Tax Status c) Tax treatment on Primary and Secondary employment and overtime d) The Final Settlement System e) The Social Security Classes and Categories f) Insurability of directors of limited liability companies and partners in commercial partnerships g) Insurability of Seafarers h) Determine insurability exemptions i) The Maternity Fund contributions j) The mechanism of VOPS k) Residence, Ordinary residence and Domicile l) Basis of Taxation m) Special Tax Regimes n) Fringe benefits Rules
Learning Outcomes and Competencies: 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.
Module Contact Hours: 6 Supervised Placement and Practice Hours: 1 Self-Study Hours: 16 Assessment Hours: 2 ECTS: 1
Module 3, Payroll Management a) The Itemised payslip b) Building a payslip and Employer’s costs c) GDPR and retainment policies d) Defaults to legislations relevant to Payroll
Module Contact Hours: 6 Supervised Placement and Practice Hours: 1 Self-Study Hours: 16 Assessment Hours: 2 ECTS: 1
Module 4, Online Tools a) Payroll Software Interface b) Electronic Identity c) 2-Factor Verification d) Government portals e) Electronic Filing
Module Contact Hours: 6 Supervised Placement and Practice Hours: 1 Self-Study Hours: 16 Assessment Hours: 2 ECTS: 1 |
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Assessment & Certification:
Learners are required to conclude 3 assignments and attend at least 80% of live or online lectures.
Assignment no.1 consists of working out the case scenarios presented. Students will be evaluated on their ability to analyse the situation and their treatment of the issues presented based on legislation and practices explained in the training.
Assignment no.2 consists of a summary and explanation in own words of a given sub-legislation.
Assignment no. 3 consists of both multiple choice and short answers to case studies provided.
All assignments have a 50% pass mark.
Practice:
During the course, there will be the opportunity to indulge in recorded practice sessions. Feedback will be delivered on a group and individual basis.
Total Hours of Learning
This course runs over a span of 6 weeks part-time. It is an accredited course, which requires students to commit themselves and to be responsible for their own studies.

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Session |
Module |
Topic |
Time |
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Session 1 Session 2 Session 3 (group assignment 1) |
Module 1
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Employment Relations |
17:30– 20:30
17:30 - 20:30
17:30 - 20:30
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Session 4 Session 5 Session 6 Session 7 |
Module 2
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Taxation and Insurability |
17:30– 20:30
17:30 – 20:30
17:30 – 20:30 17:30 – 20:30 |
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Session 8 Session 9 |
Module 3
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Payroll Management |
17:30 – 20:30
17:30 – 20:30 |
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Session 10 |
Module 4 |
Online Tools |
17:30 – 20:30 |
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Course Notes and workbooks are included.
This course is currently being delivered live-streamed and in English.
Trainer Contact Hours Total: 24
Self Study Hours Total: 64
Practice Hours Total: 4
Assessment Hours Total: 8
Total Study Time: 100
Minimum 80% lecture attendance
Mode of Delivery: Fully face-to-face learning, or fully online learning
Program Delivery: Online training will be delivered on the Microsoft Teams platform. Face-to-face training will be given at Suite 4 Paolo Court, Giuseppe Cali Street, Ta ‘Xbiex.
Career Progression: Administrator, Senior Administrator, Payroll Administrator, Payroll Executive, Payroll Manager, Payroll Executive, Tax Practitioner, Accountant, Accounts Executive, Accounts Assistant. HR Manager, HR Executive, HR Assistant, HR Director, CFO, Director, Employer, General Employee
Schedule: This course is spread over 6 weeks part time. There is some flexibility in scheduling subject to group consensus.
Inclusive Training
At People & Co Ltd/ People Learning, we embrace inclusion in all of our courses. Our online and on-premise facilities include many resources to assist with accessibility and inclusion for delegates with disabilities and impairments. To highlight any requirements for registration please click the link below and one of our customer service advisors will be happy to assist with further information.
Internal Quality Assurance Policy | People Learning
International students:
Identity Malta’s VISA requirement for third-country nationals
Related Courses:
MQF/EQF Level 5 Award in Payroll Administration
We also offer this course broken down into modules. Please refer to the below links according to requirements.
Module 1: Employment Relations
Module 2: Taxation and Insurability
Course Funding:


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*Disclaimer: Kindly note scheduled dates and times are subject to change. We will do our best to avoid re-scheduling, however, in the unlikely event that this occurs, new dates/times will be discussed with applicants.
Once registered on this course, this will be seen as an investment of your time. Kindly only register and fill in the booking form if you are fully committed.
Any questions or queries can be sent to learning@people.com.mt
Course Schedules |
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| 11 Mar 2026 - 04 May 2026 €1,600.00 | |||
| DATE | FROM | TILL | |
| 11 Mar 26 | 1730 Module 1 | 2030 Session 1 | |
| 13 Mar 26 | 1730 Module 1 | 2030 Session 2 | |
| 20 Mar 26 | 1730 Module 1 | 2030 Assignment | |
| 25 Mar 26 | 1730 Module 2 | 2030 Session 1 | |
| 27 Mar 26 | 1730 Module 2 | 2030 Session 2 | |
| 01 Apr 26 | 1730 Module 2 | 2030 Session 3 | |
| 07 Apr 26 | 1730 Module 2 | 2030 Session 4 | |
| 28 Apr 26 | 1730 Module 3 | 2030 Session 1 | |
| 30 Apr 26 | 1730 Module 3 | 2030 Session 2 | |
| 04 May 26 | 1730 Module 4 | 2030 Course End | |
| 20 May 2026 - 03 Jul 2026 €1,600.00 | |||
| DATE | FROM | TILL | |
| 20 May 26 | 17:30 | 20:30 | |
| 22 May 26 | 17:30 | 20:30 | |
| 27 May 26 | 17:30 | 20:30 | |
| 03 Jun 26 | 17:30 | 20:30 | |
| 05 Jun 26 | 17:30 | 20:30 | |
| 10 Jun 26 | 17:30 | 20:30 | |
| 12 Jun 26 | 17:30 | 20:30 | |
| 19 Jun 26 | 17:30 | 20:30 | |
| 26 Jun 26 | 17:30 | 20:30 | |
| 03 Jul 26 | 17:30 | 20:30 | |
| 07 Sep 2026 - 26 Oct 2026 €1,600.00 | |||
| DATE | FROM | TILL | |
| 07 Sep 26 | 17:30 | 20:30 | |
| 09 Sep 26 | 17:30 | 20:30 | |
| 16 Sep 26 | 17:30 | 20:30 | |
| 21 Sep 26 | 17:30 | 20:30 | |
| 23 Sep 26 | 17:30 | 20:30 | |
| 05 Oct 26 | 17:30 | 20:30 | |
| 07 Oct 26 | 17:30 | 20:30 | |
| 12 Oct 26 | 17:30 | 20:30 | |
| 14 Sep 26 | 17:30 | 20:30 | |
| 26 Oct 26 | 17:30 | 20:30 | |