1. This form is to be used by a business to request COVID Wage Supplements. These supplements will be bound by terms and conditions as announced by Government, which may vary from time to time according to the direction given by Government.
2. In processing this form, Malta Enterprise (hereinafter ‘the Corporation’) may request further information and documentation.
3. This form and any attached documents will be treated as confidential. Yet the Corporation shall have the right to share the data with other government entities as may be required in processing the request and in verifying data and claims made. The Corporation and other government agencies shall also have the right communicate directly with each employee for whom the employer has requested the COVID Wage Supplements in order to verify and validate data and ensure that the Supplements have been duly forwarded by the employer to the employee.
4. The quality of the information provided in this form will impact the time the Corporation will need to process your request. You should hence make sure that your entries are clearly explained and substantiated and that sufficient detail is provided prior to submitting this form.
5. The Legal Representative of the Employer applying for COVID Wage Supplements through this form is legally bound to forward all such supplements paid by the Corporation to each respective employee with immediate effect upon receipt of such funds from the Corporation. The Corporation reserves the right to publish the name of the Employer receiving such supplements, including the amount of supplements disbursed to the employer and the number of employees from each category entitled to such supplements. The Corporation also reserves the right to double check with the employees of the employer on the amount and time taken by the employer to disburse such funds to employees.
6. Misappropriation of such funds by the Employer will be considered as a criminal act and the Corporation shall inform the Competent Authorities to proceed against the employer. The Corporation reserves the right to recover such funds, with interest, at any time after such funds are disbursed, if these funds are not forwarded to the employees or where it is found that the employers claim was not based on factual evidence of a reduction of business activity claimed in this form.
7. For any period covered by a COVID Wage Supplement on the basis of a 5-day week, any assistance granted by Government to that same individual, covering the same period, as support under another scheme related to COVID Pandemic, will be considered as double funding. Funding for that period will be adjusted accordingly so that assistance granted by Government shall never exceed an amount which is equal to the amount of supplement being granted by Government to cover a full 5-day week. Such adjustments may be done by the Corporation on subsequent payments of a COVID Wage Supplement.
8. Employers granted a COVID wage supplement covering a partial week should guarantee an income of at least Euro 720 (net) per month to supported employees, inclusive of any COVID wage supplement.
9. Employees cannot be made redundant while being supported through a COVID Wage Supplement.
10. The provision of a COVID Wage Supplement does not exempt the Employer from its obligations towards its employees, as dictated by applicable laws and regulations.
11. The Employer may not claim any public funding in respect to and State Aid support on the basis of wages covered by the COVID Wage Supplement.
12. The details of the COVID Wage Supplement must be communicated to each employees indicating the gross value of the COVID Wage Supplement. This information should if possible be include in the employee’s pay slip.
13. National Insurance on COVID Wage Supplements, as due by the employee, shall be deducted a priori by the Corporation, therefore funds disbursed by the Corporation to the employer shall be forwarded to each respective employee, as applicable after deducting any taxes due.
14. The employer shall pay his share of N.I. on COVID Wage Supplements disbursed by the Corporation.
15. The COVID Wage Supplements shall not be recorded as income to the employer.
16. For employers having multiple P.E. numbers, a separate application must be submitted for each P.E. number, as applicable.
17. Employers having distinct activities under the same undertaking (PE number) it is recommended that a separate application is submitted.
18. Groups of companies that have a centralized payroll should submit an application for each separate entity (indicating the activity of the entity and the employees assigned to that entity). The applicant will need to provide evidence of how employees are allocated to different entities.
19. Upon submission of this form, applicants will receive an acknowledgement via email on the e-mail address included by the applicant in this form. This acknowledgement will include an Application Reference Number. Take note of the Application Reference Number, as this should be quoted in any communication between an applicant and the Corporation in relation to COVID Wage Supplements.
20. Following submission of this application, which will be acknowledged as referred to above, the Corporation shall evaluate your submission, following which the Corporation shall notify you via email on the outcome of such evaluation. This communication will also refer to the Application Reference Number referred to above.
21. For applicants who are deemed eligible for COVID Wage Supplements, disbursements by the Corporation to an employer shall be made at a later stage following the receipt of email notifying an applicant on the outcome of the evaluation process. Any such payments shall also bear reference to the PE number and the identification number of the business (ID card number of employer in the case of self-employed).
22. For any subsequent payments following the first payment referred to above, the Employer shall confirm, or otherwise, the list of individuals for whom a COVID Wage Supplement is being requested. Any changes to this list shall be provided by the Employer to the Corporation online, with instructions to be made available by the Corporation in due course.
23. The applicant will need to ensure that the provision of COVID Wage Supplement does not, at any time, result in a global salary package in excess of the employee’s average basic salary for January and February, 2020. Should this occur, the applicant will be liable to effect a full or partial refund of the COVID Wage Supplement which shall be equal to the amount in excess of the employee’s average salary for January and February 2020, as stated above.
24. Employees for whom the COVID Wage Supplement is claimed must be registered as employees of the Applicant with Jobsplus as at 8th March 2021 (unless such registration was delayed due to administrative reasons beyond the control of the employer or the when the supplement is claimed in relation to an employee who already had an employment contract with the employer dated prior to 8th March 2021 with an engagement date after the 8th March 2021).
25. Further information, as well as guidance on the submission of this form may be obtained by contacting Business First on 144 or by sending an email to email@example.com.
Field should consist of a leading 0, 6 digits and 1 letter for Maltese ID Numbers or if employer does not have a Maltese ID number please use Maltese Income Tax number consisting of 9 digits
Where an employee has an ID card number, these should be entered as ‘0’, followed by 6 numbers and a letter (in capital) at the end Do not use any spacing. For example, an ID card number 123456M should be entered as 0123456M. ONLY in cases where an employee DOES NOT have an ID card number, enter Tax Number. This should be entered as 9 consecutive digits.