Announcement 01 - Welcome

Academy Documents

Please access the Students' Policies & Forms through this link. The following documents are all available in the link - Student Handbook, Student Code of Conduct,  Students' Privacy Notice, Deferral, Suspension, and Cancellation Policy, Assignment Extension Policy, Re-Sit Policy, Complaints Procedure Policy, Equality Policy and Student Disciplinary Policy


Online Sessions' Link

To connect to the online sessions of this study programme please click on this link. You will be asked to register your attendance for each session you join, if you are not already signed in into your Zoom account. You will also be asked for the password which is below.

Meeting ID: 896 4459 2469

Passcode: 744034

Make sure that you show with your name & surname as you have been registered for the study programme. This is very important for attendance purposes

Link for last session on December 15, 2022


Meeting ID: 967 8770 7206
Passcode: 795206


Lecture Schedule & Notes

Lecture notes will be available during the week following the respective lecture. Schedule dates are indicative and may change. All changes, if any, may be communicated via email, SMS or telephone calls.

LectureDateTimePresentationNotes (If Any)Session Recording
Lecture 0112 October 202217:30 to 20:00hrsPresentation 01Request
Lecture 0219 October 202217:30 to 20:00hrsPresentation 02Request
Lecture 0326 October 202217:30 to 20:00hrsPresentation 03Request
Lecture 042 November 202217:30 to 20:00hrsPresentation 04Request
Lecture 059 November 202217:30 to 20:00hrsPresentation 05Request
Lecture 0616 November 202217:30 to 20:00hrsPresentation 06Request
Lecture 0723 November 202217:30 to 20:00hrsPresentation 07Request
Lecture 0830 November 202217:30 to 20:00hrsPresentation 08Request
Lecture 0914 December 202217:30 to 20:00hrsPresentation 09Request
Lecture 1015 December 202217:30 to 20:00hrsPresentation 10Request


Dr Claire Balzan

Mr Nicolai Borg Sant

Dr Stefania Farrugia

Mr Angelito Sciberras

Mr Matthew Vella

Lecture Summaries & Suggested Reading


Lecture 1 - Introduction to Payroll - Mr Matthew Vella

This first lecture will be an introduction to what the course is going to cover and the basis of Payroll. The Importance of all the legal aspects of this will be emphasised. The different systems used to calculate payroll will be mentioned running through those manual and automated. The outcome of this lecture is to immediately grasp the concept that Payroll is not longer merely a calculation of numbers. The outcome is having The basic principles of payroll and the setting up of a professional payroll system.

Core Reading List


Lecture 2 - Starting Payroll for Local & Foreign Employees - Mr Matthew Vella

This Lecture will go through what information is needed to compute payroll for Local and Foreign Employees. Different information is needed for different scenarios for tax computation, Social Security, Data processing, End of year computation etc. The outcome is to understand this information and how to process it and from where to get this information, The payroll professional’s role within organisations, or as an independent contractor; and the Basic notions of Human resources Practices.

Core Reading List


Lecture 3 - Employment Law & the Various Entitlements Part 1 - Dr Stefania Farrugia

This lecture will cover a basic overview of the various entitlements set out for the benefit of employees in the Maltese employment law regime. Participants will understand the types of entitlements which exist, the number of days permitted for each, the circumstances under which such entitlements may be availed of, and who is entitled to which entitlement.

This lecture shall also give a basic overview of the Itemised Payslips Regulations, which effectively spell out the basic legal requisites of what a payslip should include.

Core Reading List

  • Employment and Industrial Relations Act (Cap 452 of the Laws of Malta)
  • Parental Leave Entitlement Regulations (SL 452.78)
  • Organisation of Working Time Regulations (SL 452.87)
  • Urgent Family Leave Regulations (SL 452.88)
  • Minimum Special Leave Entitlement Regulations (SL 452.101)
  • Overtime Regulations (SL 452.110)
  • Leave for Medically Assisted Procreation National Standard Order (SL 452.114)
  • Annual Leave National Standard Order (SL 452.115)


Lecture 4 - Employment Law & the Various Entitlements Part 2 - Dr Stefania Farrugia

Part 2 of the lectures on Employment Law shall cover several other factors which are essential for any person involved in payroll to keep in mind.

The different types of contracts emanating from Maltese employment law will be assessed, with focus on the differences in this regard and with particular focus on the termination of such contracts and any penalties or notice periods which may apply, together with any ancillary rules applicable thereto.

The topic of redundancy will also be discussed as regards other applicable rules which must be adhered to at law.

This lecture shall furthermore also cover how termination of employment payments are to be paid, what such payments should cover and other requirements which may be needed upon termination.

Core Reading List

  • Contracts of Service for a Fixed Term Regulations (SL 452.81)
  • Emir, A. (2014), Selwyn’s Law of Employment
  • Employment and Industrial Relations Act (Cap 452 of the Laws of Malta)


Lecture 5 - Tax & National Insurance Part 1 - Mr Nicolai Borg Sant

The outcome of this lecture is to understand and be able to calculate Income tax and Social security according to the Information gathered. This lecture will also delve into the situations and new calculations that have to be made due to the current situation and all it brought with it when speaking of Tax and National Insurance. Here too we will see the difference between a non resident and a resident and the responsibility of the person vs that of the employer.

Core Reading List


Lecture 6 - Tax & National Insurance Part 2 - Mr Nicolai Borg Sant

In the second part we will be delving into practical examples and calculating tax and national insurance in difference scenarios mentioned in Part One. This will give a hands on approach to be able to cater for different people in different circumstances. We will then delve into the new Overtime tax rates and PT Tax rates. The outcome is to have an understanding of Basic fiscal law relating to income tax, tax status and rate, and the Final Settlement System.

Core Reading List

  • Income Tax Act, Cap 123 of the Laws of Malta
  • Income Tax Management Act, Cap 372 of the Laws of Malta
  • Social Security Act, Cap 318 of the Laws of Malta


Lecture 7 - GDPR & Payroll Implications - Mr Angelito Sciberras

During this lecture students will be exposed to the following topics; Introduction to GDPR, Data vs Personal Data, Payroll Personal Data, Controller and Processor relationships, Data Processing Principles, Data Subjects Rights, Lawful processing, Data Breaches, Subject Access Requests, Documentation, Phishing Awareness.

At the end of the session student will have a better understanding of  the principles of data processing, more awareness on how to protect the data being processed and to limit the processing to what is necessary, will be able to assist in a data breach, identify a Subject Access Request and act upon it, identify whether acting as a Controller or Processor, explain essential employment and data privacy implications and apply essential employment and data protection law.

Core Reading List

  • Borg R., Gonzi P., Sciberras A., (2018) GDPR for HR Professionals
  • Data Protection Act, Cap 586 of the Laws of Malta
  • General Data Protection Regulation, (EU) 2016/679


Lecture 8 - Payroll Calculations & the Working Time Regulations - Dr Claire Balzan

This Lecture will focus on Time and Attendance. Being the pivot of Payroll, T&A needs to be accurate and precise. It is also here that we see the importance DIER gives to it and why this is so important in our payroll calculations. Comprehension of Working Time Regulations are a must in correctly paying our employees and abiding by the Law. Here we will also look into the different leave entitlements. The outcome is to know How to record and apply employee data records (working days & hours, leave, entitlements) in a complex payroll system in an efficient manner. We will also understand How to apply COLA & government bonuses;

Core Reading List


Lecture 9 - Hands-On Payroll A-Z Practicals - Dr Claire Balzan

In this lecture students we will be computing a payroll from beginning to end putting together all the previous lectures with a hands on approach towards the result. This will lead to the understanding that the use of the right Payroll Software for our need is only a small part of this process and without our technical knowledge of the subject we cannot arrive to the desired result as Human Input is always needed. The outcome is knowing how to calculate payroll manually and what a payslip should look like to be law abiding

Core Reading List


Lecture 10 - Social Security, Benefits, Pensions and more - Mr Nicolai Borg Sant

2020 has definitely been a turning point as to how we look at Social Security, Benefits, Pensions, etc. All this goes around how we present and calculate payroll. The important of understanding how these work help in computing a payroll that will not create any problems for both employer and employees. Clear examples from the current situation will be given. Final outcome is to have basic notions of social security, pensions, fringe benefits and the
practical application thereof.

Methods of Assessment

Two Assignments 100% of final score


You have to choose 2 out of the 4 questions which will be made available in the Assignment Submission form below. Assignment should be submitted by not later than Thursday 26 January 2023. The assignment has to be submitted together with the Assignment Submission Form through 21 Academy's plagiarism software turnitin. Please indicate the questions which you have addressed in the Assignment Submission form and upload assignments in pdf format. Do not scan assignment but convert/save it directly to pdf. We ask you to keep the similarity percentage very low and definitely below 20%. You should  review and rephrase any assignments which show more than 20% similarity. Any assignments submitted above 20% similarity will not be scored and considered as failed.

Assignment Submission Form

Please read further below in how you are expected to plan, design and submit your assignment and how your assignment will be assessed.

If you need information on how to plan, draft and submit your assignment follow the 21 Academy presentation on Writing and Submitting your Assignment.

We are also making the 21 Academy's Assignments Rubric available for your guidance. This is a performance-based assessment tool. Tutors will use the rubric to assist them to allocate scoring while it allows students to understand what is required in the assignment and how it will be graded.


Referencing Style

Your assignments, presentations and reflective noted should be referenced using the Harvard Referencing style. Please follow this video to understand this referencing style.  Harvard Referencing Style.


Submitting Assignments - turnitin

The Academy will notify you that assignment questions are available through an email. Through another email sent to you by turnitin (probably on the same day) you will be notified that you have been added to a "class" where you may upload your assignment/s. Assignments should be submitted by not later than 23:59hrs of the assignment submission deadline shown on the Assignment Submission form and/or the "class".

At 21 Academy you can submit more than one draft of your assignment before the submission final deadline. The last version left uploaded at the submission deadline will be considered to be your final submission paper and will be the one which will be assessed. Make sure that your final submission does not go beyond 20% similarity when including direct quotations (the sentences in-between quotes).

Follow this very short video to understand how to submit your assignment through turnitin - submitting a paper

To understand the similarity report generated by turnitin follow this 1 minute video - understanding the similarity report