The official notice with the details of the COVID-19 wage supplement has been published in the Malta Government Gazette of 13 April 2020.
The official notice with the details of the COVID-19 Wage Supplement has been published in the Malta Government Gazette of 13 April 2020. The notice is split in eleven sections giving details on (1) the definitions of key terms like ‘employee’, ‘employer’ and ‘self-employed person’, (2) the applicability of the scheme, (3) the scheme itself i.e. the benefits, (4) National Insurance Contribution and Income Tax, (5) payment of funds, (6) manner of application and supporting documents, (7) rights to publish information, (8) validity of application, (9) appointment of Malta Enterprise to manage the scheme, (10) offences related to the scheme, and (11) amendments to the scheme.
Worth noting are the following provisions, some of which are clarifications;
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