COVID-19 Government Measures And Their Implications On Payroll

Various measures were introduced through Malta Enterprise to assist businesses (both companies and self-employed) impacted by COVID-19.

These initiatives consist mainly of the following COVID-19 Wage Supplement

• Deferral of Payment of Taxes
• Quarantine Leave
• Facilitating Teleworking Activities
• Other liquidity measures

CSB Group through their Payroll & Tax teams together with CSB Legal can assist you in applying for all the above schemes.

The measure that mostly impacts employers and employees and consequently gives rise to payroll implications is the COVID Wage Supplement.

The COVID Wage Supplement has been introduced by the government to be applied retroactively from 9^th March 2020. The first application for COVID Wage Supplement covered the period between 9^th March 2020 to 24^th April 2020. Businesses that have already applied for this do not need to re-apply to benefit from the supplement in May and June 2020.  Those businesses that have not yet