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Payroll 2023 WhatsApp Group - Join Group

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: 829 2940 1204
Passcode: 708649

Link for session being delivered on December 6, 2023

Join Session

Meeting ID: 997 5465 7351
Passcode: 088430

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.

LectureDateTimePresentationNotes (If Any)Session Recording
Lecture 0116 October 202317:30 to 20:00hrsPresentation 01Request
Lecture 0223 October 202317:30 to 20:00hrsPresentation 02Request
Lecture 0330 October 202317:30 to 20:00hrsPresentation 03Request
Lecture 046 November 202317:30 to 20:00hrsPresentation 04Request
Lecture 0513 November 202317:30 to 20:00hrsPresentation 05Request
Lecture 0627 November 202317:30 to 20:00hrsPresentation 06Request
Lecture 074 December 202317:30 to 20:00hrsPresentation 07Request
Lecture 086 December 202317:30 to 20:00hrsPresentation 08Request
Lecture 0911 December 202317:30 to 20:00hrsPresentation 09Request
Lecture 1018 December 202317:30 to 20:00hrsPresentation 10Request


Dr Ann Bugeja

Mr Antoine Portelli

Mr Angelito Sciberras

Lecture Summaries & Suggested Reading


Lecture 1 - Introduction to PayrollMr Antoine Portelli

The first lecture will be an introduction to payroll, payroll processing overview, payroll systems, outsourcing , Maltese Legislating Payroll and sources of information relevant to payroll processing. The second part of the lecture will cover Tax, Final Settlement System, Tax Rates for Residents and Non-Residents, Social Security Contributions and Rates, Statutory Bonus, Weekly Allowance, Payslip Format, gathering employee information for payroll and FSS Forms.

Core Reading List


Lecture 2 - Starting Payroll for Local & Foreign Employees - Mr Antoine Portelli

This Lecture will go through the different types of employment, onboarding and engagement, employment of Maltese Nationals, EU/Expats, Non-Maltese. Employment Forms, Employment TCN, Online Validation Schemes and what information needs to be included in payroll software. The second part of the lecture will discuss the required forms/registrations and what do we need to check before including an employee in the payroll software. A practical example will be discussed on how you compute the payroll.

Core Reading List


Lecture 3 - Employment Law & the Various Entitlements Part 1 - Dr Ann Bugeja

This lecture will cover a definition of employment, the employee rights, the main sources of employment law and the applicable conditions of employment. The second part of the lecture will cover protection of wages, the leave entitlements such as annual leave, shut down, forced leave and sick leave. The special leave entitlements such as injury leave, quarantine leave, maternity leave, special maternity leave, adoption leave, medically assisted procreation, urgent family leave, paternity leave, parental leave and carers leave. Learn Itemised Payslip Regulation.

Core Reading List


Lecture 4 - 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


Lecture 5 - Employment Law & the Various Entitlements Part 2 - Dr Ann Bugeja

Part 2 of the lectures on Employment Law shall cover The Transparent and Predictable Working Conditions Regulation, the essential aspects of the employee relationship and the records to be kept by the employer. The second part of the lecture will cover the different types of employment contract, fixed term and indefinite contract, good and sufficient cause, restrictions on termination, redundancy, collective redundancy, retirement age and settlement agreement. The third part of the lecture will cover different types of employment, full-time, part-time, full time reduced and different types of workers.

Core Reading List


Lecture 6 - Tax & National Insurance Part 1 - Mr Antoine Portelli

The first part of the lecture will cover social security, the procedure for a social security number, classification for NI purposes, self -occupied vs self employed, social security contributions for employed persons and self-occupied persons. The second part of the lecture will cover what is Income Tax, Personal Income Tax Rates, what is domicile, why is domicile important, is it easy to get a domicile status in Malta and what is a non-domicile status. The third part of the lecture will cover who is a resident, who is a tax resident, income tax in Malta, double taxation and Malta Double Tax Treaties and Tax Information Agreements.

Core Reading List


Lecture 7 - Tax & National Insurance Part 2 - Mr Antoine Portelli

In the first part of the lecture we will be cover Regulation EC No 883/224, Brexit, Some ad hoc cases and practical examples of National Insurance Class 1, Maternity Fund and National Insurance Class 2. In the second part of the lecture we will cover Tax Rates for Residents and Non-Residents, Income Tax for single rates, married rates and parent rates, the Global Residence Programme, Malta Retirement Programme, Returned Migrant, UN Pensions Programme and Highly Qualified Persons.

Core Reading List


Lecture 8 - Payroll Calculations & the Working Time Regulations - Mr Antoine Portelli

This Lecture will cover working time, working breaks, periodical breaks, daily and weekly rest, weekly working time, on call hours, overtime, overtime opt out, annual leave, time and attendance, leave calculations, other leave entitlement calculations, annual leave, annual leave carry over, night work, exceptions, shift work, collective agreements, unfair dismissal, ex-gratia payments and COLA.

Core Reading List


Lecture 9 - Hands-On Payroll A-Z Practicals - Mr Antoine Portelli

In this lecture we will cover payroll management mistakes to avoid, costly management mistakes to avoid, the most common questions employees ask about their payroll, Social Security, Social Security Law and practical examples regarding payroll.

Core Reading List


Lecture 10 - Social Security, Benefits, Pensions and more - Mr Antoine Portelli

In this lecture we will cover Social Security, Social Security and Covid 19, Social Security Law, Benefits, Contributory Pensions, pensioners who continue to work post pensionable age and Social Security Online.

Core Reading List


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 25 January 2024. 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 be assessed manually and may be failed if found to be plagiarised.

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