Malta Government Covid-19 Measures for Businesses and Employees

COVID WAGE SUPPLEMENT

The Covid 19 Wage Supplement provides employee with a basic wage cover to address the disruption caused by the COVID-19 pandemic. In order to simplify administrative processes funds will be forwarded to employers who will be obliged to guarantee that the Covid Wage Supplement as established below is forwarded to the employee.

  • Full time employees of enterprises operating in sectors that suffered drastically due to the COVID-19 pandemic or had to temporarily suspend operations on the order of the Superintendent of Public Health will be entitled to up to five days’ salary based on a monthly wage of €800. This includes all self-employed. Part-time employees will be eligible €500 per monthAnnex A (below) contains the list of sectors by NACE.
  • Full time employees of enterprises in other adversely affected sectors (Annex B below), including wholesale, manufacturing and warehousing will be entitled to one days’ salary per week equivalent to €160 per month. Part-time employees will be eligible to one day’s salary per week, equivalent to €100 per month. In the case of Gozo based enterprises this will increase to two days’ salary per week equivalent to €320 per month for full time employees, and €200 per month for part time employees. Annex B(below) contains the list of sectors by NACE.
  • In case of self-employed in other adversely affected sectors (Annex B) who have employees will be entitled to two-days’ salary per week equivalent to €320 per month.
  • Self-employed based in Gozo operating in other adversely affected sectors (Annex B) will be entitled to €320 per month. This will increase to €480, for those self-employed who employ staff, and the employees will be entitled to 2 days salary calculated on €800 a month.

It is understood that in various instances, when the operations are completely closed down due to Covid measures taken by Government. employees might be asked not to attend to work. In such cases an employee supported through this measure cannot be asked to take unpaid leave and the employer is obliged to pass on, as a minimum, the €800 wage subsidy less the employee’s national insurance contribution and government taxes to the employee.

In certain instance if there is agreement with the Department Of Industrial And Employment Relations, employees may be required to work a four or three day week, in these instance the Covid Wage Supplement would still be allocated in accordance to the parameters established above.

 

DEFERRAL OF PAYMENT OF TAXES

The eligible taxes are Provisional tax, Employee taxes, maternity fund payments and social security contributions, social security contributions of self-employed persons and Value Added Tax. The measure applies to taxes which fall due in March and April 2020.

Eligible taxes (excluding Vat) will have to be settled in four equal monthly instalments in the four month period between May and August 2020. VAT dues will have to be settled in two equal instalments with the two quarterly returns immediately following the quarter whose dues would have been deferred. Application for deferral of such taxes is to be made not later than the 15th April 2020.

These deferrals are aimed to ease cash flow problems arising from the coronavirus pandemic. After these two months, Government will be studying possible extensions of this measure depending on the prevailing economic conditions

 

FURTHER LIQUIDITY MEASURES

Government will provide bank guarantees for companies requesting operational loans from banks with low interest rates and longer repayment periods.

A three-month moratorium will be granted by banks for business or personal loans. This will alleviate the burden of bank loans for ALL persons and businesses in this challenging period.

 

SOCIAL MEASURES

Parents who both work in the private sector requiring one of the parents to stay at home to take care of school-aged children will get a salary of €800 per month provided that they cannot carry out their functions through teleworking arrangements. This measure also applies for single parent families who have school-aged children.

Persons with Disability who work in the private sector and are duly registered with Jobsplus, may opt to stay home for health and safety reasons and will be entitled to a benefit of €800 per month.

Employees who had their full-time employment terminated as of 9th March 2020 as a result of the COVID-19 pandemic will be eligible for an unemployment benefit of up to €800 monthly.

Government will increase rent subsidies for individuals who have their job terminated.

 

QUARANTINE LEAVE

A grant of €350 per employee will be given to businesses (including self-employed) that had full-time employees on mandatory quarantine leave.  The grant is also available to full time self-employed persons who had to undergo mandatory quarantine.

TELEWORKING FACILITIES

This call supports employers and self-employed individuals to invest in technology that enables teleworking and to partially cover the costs of teleworking solutions.

Support shall be limited up to €500 per teleworking agreement and €4,000 per undertaking. The grant shall be awarded against 45% of the eligible cost.

EMPLOYMENT OF THIRD COUNTRY NATIONAL

No new third country national applications will be received from now on except for applications related to highly qualified persons.

Companies who terminate an active employment contract shall be denied the possibility of recruiting other third country nationals.

 

ANNEX A

45.11            Sale of cars and light motor vehicles

45.19           Sale of other motor vehicles

45.20           Maintenance and repair of motor vehicles

45.40           Sale maintenance and repair of motorcycles and related parts and accessories

46.14           Agents involved in the sale of machinery industrial equipment ships and aircraft

46.15           Agents involved in the sale of furniture household goods hardware and ironmongery

46.16           Agents involved in the sale of textiles clothing fur footwear and leather goods

46.18           Agents specialised in the sale of other particular products

46.19           Agents involved in the sale of a variety of goods

46.24           Wholesale of hides skins and leather

46.41           Wholesale of textiles

46.42           Wholesale of clothing and footwear

46.44           Wholesale of china and glassware and cleaning materials

46.45            Wholesale of perfume and cosmetics

46.47            Wholesale of furniture carpets and lighting equipment

46.48           Wholesale of watches and jewellery

46.49           Wholesale of other household goods

46.61           Wholesale of agricultural machinery equipment and supplies

46.62           Wholesale of machine tools

46.63           Wholesale of mining construction and civil engineering machinery

46.64           Wholesale of machinery for the textile industry and of sewing and knitting machines

46.65           Wholesale of office furniture

46.66           Wholesale of other office machinery and equipment

46.69           Wholesale of other machinery and equipment

46.90           Non-specialised wholesale trade

47.51           Retail sale of textiles in specialised stores

47.53           Retail sale of carpets rugs wall and floor coverings in specialised stores

47.54           Retail sale of electrical household appliances in specialised stores

47.59           Retail sale of furniture lighting equipment and other household articles in specialised stores

47.64           Retail sale of sporting equipment in specialised stores

47.65           Retail sale of games and toys in specialised stores

47.71           Retail sale of clothing in specialised stores

47.72           Retail sale of footwear and leather goods in specialised stores

47.75           Retail sale of cosmetic and toilet articles in specialised stores

47.77           Retail sale of watches and jewellery in specialised stores

47.78           Other retail sale of new goods in specialised stores

47.79           Retail sale of second-hand goods in stores

47.81           Retail sale via stalls and markets of food beverages and tobacco products

47.82           Retail sale via stalls and markets of textiles clothing and footwear

47.89           Retail sale via stalls and markets of other goods

47.91           Retail sale via mail order houses or via Internet

47.99           Other retail sale not in stores stalls or markets

49.31           Urban and suburban passenger land transport

49.32          Taxi operation

49.39           Other passenger land transport n.e.c.

55.10           Hotels and similar accommodation

55.20           Holiday and other short-stay accommodation

55.30           Camping grounds recreational vehicle parks and trailer parks

55.90           Other accommodation

56.10           Restaurants and mobile food service activities

56.21           Event catering activities

56.29           Other food service activities

56.30           Beverage serving activities

59.11           Motion picture video and television programme activities

59.12          Motion picture video and television programme post-production activities

59.13          Motion picture video and television programme distribution activities

59.14          Motion picture projection activities

59.20           Sound recording and music publishing activities

74.20           Photographic activities

77.11           Renting and leasing of cars and light motor vehicles

78.10           Activities of employment placement agencies

78.20           Temporary employment agency activities

78.30           Other human resources provision

79.11           Travel agency activities

79.11           Tour operator activities

79.90           Other reservation service and related activities

80.10           Private security activities

80.20           Security systems service activities

80.30           Investigation activities

81.10           Combined facilities support activities

81.21           General cleaning of buildings

81.22           Other building and industrial cleaning activities

81.29           Other cleaning activities

82.30           Organisation of conventions and trade shows

85.51           Sports and recreation education

85.52           Cultural education

85.53           Driving school activities

85.59           Other education n.e.c.

90.1             Performing arts

90.2             Support activities to performing arts

90.3             Artistic creation

90.4             Operation of arts facilities

90.11            Operation of sports facilities

90.12            Activities of sport clubs

90.13            Fitness facilities

93.19           Other sports activities

93.21           Activities of amusement parks and theme parks

93.29           Other amusement and recreation activities

96.01           Other personal services

96.02           Washing and (dry-)cleaning of textile and fur products

96.03           Hairdressing and other beauty treatment

96.04           Physical well-being activities

96.09           Other personal service activities n.e.c.

 

ANNEX B

10.11           Processing and preserving of meat

10.12           Processing and preserving of poultry meat

10.13           Production of meat and poultry meat products

10.20           Processing and preserving of fish crustaceans and molluscs

10.31           Processing and preserving of potatoes

10.32           Manufacture of fruit and vegetable juice

10.39           Other processing and preserving of fruit and vegetables

10.41           Manufacture of oils and fats

10.42           Manufacture of margarine and similar edible fats

10.51           Operation of dairies and cheese making

10.52           Manufacture of ice cream

10.61           Manufacture of grain mill products

10.71           Manufacture of bread; manufacture of fresh pastry goods and cakes

10.72           Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes

10.73           Manufacture of macaroni noodles couscous and similar farinaceous products

10.82           Manufacture of cocoa chocolate and sugar confectionery

10.83           Processing of tea and coffee

10.84           Manufacture of condiments and seasonings

10.85           Manufacture of prepared meals and dishes

10.86           Manufacture of homogenised food preparations and dietetic food

10.89           Manufacture of other food products n.e.c.

10.91           Manufacture of prepared feeds for farm animals

10.92           Manufacture of prepared pet foods

11.1              Distilling rectifying and blending of spirits

11.2              Manufacture of wine from grape

11.3              Manufacture of cider and other fruit wines

11.4              Manufacture of other non-distilled fermented beverages

11.5              Manufacture of beer

11.07           Manufacture of soft drinks; production of mineral waters and other bottled waters

12.00           Manufacture of tobacco products

13.10           Preparation and spinning of textile fibres

13.20           Weaving of textiles

13.30           Finishing of textiles

13.91           Manufacture of knitted and crocheted fabrics

13.92           Manufacture of made-up textile articles except apparel

13.94           Manufacture of cordage rope twine and netting

13.96           Manufacture of other technical and industrial textiles

13.99           Manufacture of other textiles n.e.c.

14.11           Manufacture of leather clothes

14.13           Manufacture of other outerwear

14.14           Manufacture of underwear

14.19           Manufacture of other wearing apparel and accessories

14.20           Manufacture of articles of fur

14.31           Manufacture of knitted and crocheted hosiery

14.39           Manufacture of other knitted and crocheted apparel

15.12           Manufacture of luggage handbags and the like saddlery and harness

15.20           Manufacture of footwear

16.10           Sawmilling and planing of wood

16.21           Manufacture of veneer sheets and wood-based panels

16.22           Manufacture of assembled parquet floors

16.23           Manufacture of other builders’ carpentry and joinery

16.24           Manufacture of wooden containers

16.29            Manufacture of other products of wood; manufacture of articles of cork straw and plaiting materials

17.12            Manufacture of paper and paperboard

17.21            Manufacture of corrugated paper and paperboard and of containers of paper and paperboard

17.22            Manufacture of household and sanitary goods and of toilet requisites

17.23            Manufacture of paper stationery

17.29           Manufacture of other articles of paper and paperboard

18.11           Printing of newspapers

18.12           Other printing

18.13           Pre-press and pre-media services

18.14           Binding and related services

18.20           Reproduction of recorded media

19.20           Manufacture of refined petroleum products

20.11           Manufacture of industrial gases

20.16           Manufacture of plastics in primary forms

20.20           Manufacture of pesticides and other agrochemical products

20.30           Manufacture of paints varnishes and similar coatings printing ink and mastics

20.41           Manufacture of soap and detergents cleaning and polishing preparations

20.42           Manufacture of perfumes and toilet preparations

20.51           Manufacture of explosives

20.53           Manufacture of essential oils

20.59           Manufacture of other chemical products n.e.c.

21.10           Manufacture of basic pharmaceutical products

21.20           Manufacture of pharmaceutical preparations

22.11           Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres

22.19           Manufacture of other rubber products

22.21           Manufacture of plastic plates sheets tubes and profiles

22.22           Manufacture of plastic packing goods

22.23           Manufacture of builders? ware of plastic

22.29           Manufacture of other plastic products

23.11           Manufacture of flat glass

23.12           Shaping and processing of flat glass

23.13           Manufacture of hollow glass

23.14           Manufacture of glass fibres

23.19         Manufacture and processing of other glass including technical glassware

23.20         Manufacture of refractory products

23.31         Manufacture of ceramic tiles and flags

23.20         Manufacture of bricks tiles and construction products in baked clay

23.32           Manufacture of ceramic household and ornamental articles

23.43           Manufacture of ceramic insulators and insulating fittings

23.49           Manufacture of other ceramic products

23.51           Manufacture of cement

23.61           Manufacture of concrete products for construction purposes

23.63           Manufacture of ready-mixed concrete

23.69           Manufacture of other articles of concrete plaster and cement

23.70           Cutting shaping and finishing of stone

23.99           Manufacture of other non-metallic mineral products n.e.c.

24.10           Manufacture of basic iron and steel and of ferro-alloys

24.20           Manufacture of tubes pipes hollow profiles and related fittings of steel

24.31           Cold drawing of bars

24.33           Cold forming or folding

24.41           Precious metals production

24.42           Aluminium production

24.45           Other non-ferrous metal production

24.5             Casting of iron

24.52           Casting of steel

24.54           Casting of other non-ferrous metals

25.11           Manufacture of metal structures and parts of structures

25.12           Manufacture of doors and windows of metal

25.29           Manufacture of other tanks reservoirs and containers of metal

25.30           Manufacture of steam generators except central heating hot water boilers

25.50           Forging pressing stamping and roll-forming of metal; powder metallurgy

25.61           Treatment and coating of metals

25.62           Machining

25.71           Manufacture of cutlery

25.72           Manufacture of locks and hinges

25.73           Manufacture of tools

25.93           Manufacture of wire products chain and springs

25.99           Manufacture of other fabricated metal products n.e.c.

26.11           Manufacture of electronic components

26.12           Manufacture of loaded electronic boards

26.20           Manufacture of computers and peripheral equipment

26.30           Manufacture of communication equipment

26.40           Manufacture of consumer electronics

26.51           Manufacture of instruments and appliances for measuring testing and navigation

26.60           Manufacture of irradiation electromedical and electrotherapeutic equipment

26.70           Manufacture of optical instruments and photographic equipment

27.11           Manufacture of electric motors generators and transformers

27.12           Manufacture of electricity distribution and control apparatus

27.20           Manufacture of batteries and accumulators

27.31           Manufacture of fibre optic cables

27.32           Manufacture of other electronic and electric wires and cables

27.40           Manufacture of electric lighting equipment

27.51           Manufacture of electric domestic appliances

27.52           Manufacture of other electrical equipment

27.90           Manufacture of other electrical equipment

28.11           Manufacture of engines and turbines except aircraft vehicle and cycle engines

28.13           Manufacture of other pumps and compressors

28.15           Manufacture of bearings gears gearing and driving elements

28.21           Manufacture of ovens furnaces and furnace burners

28.22           Manufacture of lifting and handling equipment

28.23           equipment)

28.24           Manufacture of power-driven hand tools

28.25           Manufacture of non-domestic cooling and ventilation equipment

28.29           Manufacture of other general-purpose machinery n.e.c.

28.30           Manufacture of agricultural and forestry machinery

28.41           Manufacture of metal forming machinery

28.49           Manufacture of other machine tools

28.92           Manufacture of machinery for mining quarrying and construction

28.93           Manufacture of machinery for food beverage and tobacco processing

28.94           Manufacture of machinery for textile apparel and leather production

28.96           Manufacture of plastics and rubber machinery

28.99           Manufacture of other special-purpose machinery n.e.c.

29.10           Manufacture of motor vehicles

29.20           trailers

29.31           Manufacture of electrical and electronic equipment for motor vehicles

29.32           Manufacture of other parts and accessories for motor vehicles

30.11           Building of ships and floating structures

30.12           Building of pleasure and sporting boats

30.30           Manufacture of air and spacecraft and related machinery

30.92           Manufacture of bicycles and invalid carriages

31.1           Manufacture of office and shop furniture

31.2           Manufacture of kitchen furniture

31.3           Manufacture of mattresses

31.09           Manufacture of other furniture

32.12           Manufacture of jewellery and related articles

32.13           Manufacture of imitation jewellery and related articles

32.20           Manufacture of musical instruments

32.40           Manufacture of games and toys

32.50           Manufacture of medical and dental instruments and supplies

32.91           Manufacture of brooms and brushes

32.99           Other manufacturing n.e.c.

33.11           Repair of fabricated metal products

33.12           Repair of machinery

33.13           Repair of electronic and optical equipment

33.14           Repair of electrical equipment

33.15           Repair and maintenance of ships and boats

33.16           Repair and maintenance of aircraft and spacecraft

33.17           Repair and maintenance of other transport equipment

33.19           Repair of other equipment

33.20           Installation of industrial machinery and equipment

45.31           Wholesale trade of motor vehicle parts and accessories

45.32           Retail trade of motor vehicle parts and accessories

46.11           Agents involved in the sale of agricultural raw materials live animals textile raw materials and

semi-finished goods

46.12     Agents involved in the sale of fuels ores metals and industrial chemicals

46.13     Agents involved in the sale of timber and building materials

46.17     Agents involved in the sale of food beverages and tobacco

46.21     Wholesale of grain unmanufactured tobacco seeds and animal feeds

46.22     Wholesale of flowers and plants

46.23     Wholesale of live animals

46.31     Wholesale of fruit and vegetables

46.32     Wholesale of meat and meat products

46.33     Wholesale of dairy products eggs and edible oils and fats

46.34     Wholesale of beverages

46.35     Wholesale of tobacco products

46.36     Wholesale of sugar and chocolate and sugar confectionery

46.37     Wholesale of coffee tea cocoa and spices

46.38     Wholesale of other food including fish crustaceans and molluscs

46.39     Non-specialised wholesale of food beverages and tobacco

46.46     Wholesale of pharmaceutical goods

46.51     Wholesale of computers computer peripheral equipment and software

46.52     Wholesale of electronic and telecommunications equipment and parts

46.71     Wholesale of solid liquid and gaseous fuels and related products

46.72     Wholesale of metals and metal ores

46.73     Wholesale of wood construction materials and sanitary equipment

46.74     Wholesale of hardware plumbing and heating equipment and supplies

46.75     Wholesale of chemical products

46.76     Wholesale of other intermediate products

46.77     Wholesale of waste and scrap

47.11     Retail sale in non-spec. stores with food beverages or tobacco prevailing

47.19     Other retail sale in non-specialised stores

47.21     Retail sale of fruit and vegetables in specialised stores

47.22     Retail sale of meat and meat products in specialised stores

47.23     Retail sale of fish crustaceans and molluscs in specialised stores

47.24     Retail sale of bread cakes flour confectionery and sugar confectionery in specialised stores

47.25     Retail sale of beverages in specialised stores

47.26     Retail sale of tobacco products in specialised stores

47.29     Other retail sale of food in specialised stores

47.30     Retail sale of automotive fuel in specialised stores

47.41     Retail sale of computers peripheral units and software in specialised stores

47.42     Retail sale of telecommunications equipment in specialised stores

46.43     Wholesale of electrical household appliances

47.52     Retail sale of hardware paints and glass in specialised stores

47.61     Retail sale of books in specialised stores

47.62     Retail sale of newspapers and stationery in specialised stores

47.63     Retail sale of music and video recordings in specialised stores

47.73     Dispensing chemist in specialised stores

47.74     Retail sale of medical and orthopaedic goods in specialised stores

47.76     Retail sale of flowers plants seeds fertilisers pet animals and pet food in specialised stores

52.10     Warehousing and storage

52.21     Service activities incidental to land transportation

52.22     Service activities incidental to water transportation

52.23     Service activities incidental to air transportation

52.24     Cargo handling

52.29     Other transportation support activities

58.11     Book publishing

58.12     Publishing of directories and mailing lists

58.13     Publishing of newspapers

58.14     Publishing of journals and periodicals

58.19     Other publishing activities

58.21     Publishing of computer games

58.29     Other software publishing

60.10     Radio broadcasting

60.20     Television programming and broadcasting activities

73.11     Advertising agencies

73.12     Media representation

74.10     Specialised design activities