Account Management & Payroll
Central Operational Management and Legally Secure HR Compliance for Your Malta Setup
Key Areas of Expertise
The core competence of the Kresse Group in the field of account management & payroll lies in the support of international corporate structures to seamlessly ensure the required permanent establishment substance (Substance over Formin Malta. As a proactive interface, a dedicated contact person manages all communication between management, tax advisors, auditors, and local authorities. At the same time, the firm handles complete operational payroll accounting—from monthly salary calculations and the remittance of income taxes and social security contributions to the seamless processing of all registrations and deregistrations with the Maltese labor authority JobsPlus.
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Dr. Hermann Kresse
Founder & CEO
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- Dedicated Account Management: A dedicated, personal point of contact acting as the central interface to lawyers, tax advisors, auditors, and local authorities.
- Ongoing Payroll & Salary Accounting: Monthly preparation of payroll and salary accounting for management and employees in accordance with Maltese regulations.
- Income Tax & Social Security Filings: Timely calculation and remittance of Maltese income tax (FSS system: FS3, FS5, FS7) as well as social security contributions (National Insurance).
- Jobsplus & Authority HR Compliance: Complete handling of all employee registrations, updates, and deregistrations with the Maltese labor authority JobsPlus.
- Contract & Substance Management: Drafting and ongoing monitoring of legally secure contracts (Service Agreements, Employment Contracts) to anchor local permanent establishment substance.
- Deadline & Workflow Monitoring: Proactive monitoring of all MBR, tax, and regulatory deadlines for the smooth, seamless operation of your company.
1. Why Professional Payroll & Account Management Matters in Malta
Answer: A Malta Limited company only achieves its full tax benefits (such as the effective 5% corporate tax rate) in a legally secure manner when the required economic substance (Substance over Form) can be proven on-site. Proper employee hiring, transparent payroll processing through local authorities, and continuous corporate governance are the decisive criteria to withstand classification as a mere shell company by foreign tax authorities.
2. What obligations must be met when employing personnel in Malta?
Answer: Every employer in Malta is legally obliged to register all employment relationships with the state employment authority before work commences ( JobsPlus ) to register. In addition, employment contracts must comply with Maltese Employment Regulations comply, income taxes must be declared via the FSS system, and social security contributions (National Insurance) must be remitted monthly to the tax authorities.
3. What exactly do the FS3, FS5, and FS7 forms mean for income tax filing?
Answer: These are the core forms of the Maltese payroll system (Final Settlement System – FSS):
FS5: The monthly aggregate declaration with which income tax, social security contributions (NI) and the Maternity Fund contribution (Maternity Leave Fund) are declared and remitted.
FS3: The individual annual income tax statement for each individual employee.
FS7: The employer's annual reconciliation statement that aggregates all monthly FS5 payments and is submitted to the tax authorities.
4. What role does our Dedicated Account Management play?
Answer: Through our advisory firm KME Consulting, your dedicated Account Manager serves as your central point of contact for all operational and administrative processes in Malta.Instead of communicating with various service providers individually, your account manager proactively coordinates all tasks between management, legal counsel, tax advisors, external auditors, the Jobsplus employment authority, and the Malta Business Registry (MBR).
5. How are directors treated from a tax and administrative perspective through the payroll?
Answer: Also for directors – regardless of whether they are resident in Malta or abroad – remunerations (Director Fees) or salary payments are properly recorded through Maltese accounting. Through tailored Director Service Agreements we ensure that the remuneration is correctly classified under tax and social security law and contributes to substantiating local management substance.
6. How does the ongoing collaboration for monthly payroll work?
Answer: The process is set up to be digital and efficient: You send us the variable data monthly (e.g., bonuses, expenses, vacation days, or overtime). Our HR and payroll specialists create the payslips (Payslips), calculate the deductions, carry out the FSS filings with the authorities, and provide you with the finished transfer files for banking.
Why Kresse Group for Payroll & Account Management?
While conventional accountants merely record data, at Kresse Group we ensure your bookkeeping reflects the necessary economic substance essential for the recognition of your Malta setup abroad. We manage the complexity of the Maltese tax refund system with the precision of a law firm.
Schedule an appointment with your German partner in Malta now.
We support you in payroll and account management with legally secure planning, precise execution, and personal guidance in Malta.
