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Academy Documents
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 if you are not already signed in into your Zoom account. You will also be asked for the password which is below.
Meeting ID: 987 3811 8396
Passcode: 067110
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.
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.
| Lecture | Date | Time | Presentation | Notes (If Any) |
|---|---|---|---|---|
| Lecture 01 | 25 October 2021 | 17:30 to 20:00hrs | Presentation 01 | |
| Lecture 02 | 27 October 2021 | 17:30 to 20:00hrs | Presentation 02 | Foreign Workers |
| Lecture 03 | 1 November 2021 | 17:30 to 20:00hrs | Presentation 03 | |
| Lecture 04 | 3 November 2021 | 17:30 to 20:00hrs | Presentation 04 | This presentation has now been updated. |
| Lecture 05 | 8 November 2021 | 17:30 to 20:00hrs | Presentation 05 | |
| Lecture 06 | 10 November 2021 | 17:30 to 20:00hrs | Presentation 06 | |
| Lecture 07 | 15 November 2021 | 17:30 to 20:00hrs | Presentation 07 | Exemption for Third-Country Nationals to register under the Social Security Exemption from Paying the Employer's Share of NI Exemption from payment of the Employer’s share of Social Security Contributions for Elderly or Disabled Persons who employ a Carer |
| Lecture 08 | 22 November 2021 | 17:30 to 20:00hrs | Presentation 08a Presentation 08b | |
| Lecture 09 | 24 November 2021 | 17:30 to 20:00hrs | Presentation 09 | Sickness Benefit |
| Lecture 10 | 29 November 2021 | 17:30 to 20:00hrs | Presentation 10 | Additional Slides |
Lecturer/s
Lecture Summaries & Suggested Reading
Lecture 1 - Introduction to Payroll
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
- Office of the Commissioner for Revenue available from: https://cfr.gov.mt/en/Pages/Home.aspx
- Department for Industrial and Employment Relations available from https://dier.gov.mt/en/Pages/home.aspx
Lecture 2 - Starting Payroll for Local & Foreign Employees
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 - GDPR & Payroll Implications
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 4 - Employment Law & the Various Entitlements Part 1
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 5 - Employment Law & the Various Entitlements Part 2
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 main types of contracts which exist under Maltese law will be assessed, particularly as regards their termination and any penalties or notice periods which may apply, together with any ancillary rules applicable thereto, for example as regards redundancy notice pay. 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 needs to be taken into account, and participants will also take a look at the ever increasing incidence of how settlement payments are to be calculated and issued.
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 6 - Tax & National Insurance Part 1
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
- Tax Rates 2020 available from: https://cfr.gov.mt/en/rates/Pages/TaxRates/Tax-Rates-2020.aspx
- Social Security Contributions available from: https://cfr.gov.mt/en/rates/Pages/SSC1/SSC1-2020.aspx
Lecture 7 - Tax & National Insurance Part 2
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 8 - Payroll Calculations & the Working Time Regulations
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
- L.N. 247 of 2003 - Organisation of Working Time Regulations available from: https://legislation.mt/eli/sl/452.87/eng/pdf
Lecture 9 - Hands-On Payroll A-Z Practicals
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
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.
Assignment
You have to choose 2 out of the 4 questions made available in the Assignment Submission form below. Assignments should be submitted by not later than Friday 14 January 2022. Each assignment has to be submitted together with the Assignment Submission Form. Please indicate the questions which you have addressed in the Assignment Submission form.
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.
Assignments should be sent accompanied by their respective assignment submission form on info@advisory21.com.mt. Please send assignments in pdf format. Do not scan assignment but convert/save it directly to pdf.
Note that the submitted assignments will be scanned for plagiarism.
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