Announcements
Course WhatsApp Group
Joining the course's WhatsApp group offers several benefits that can enhance your learning experience. Firstly, it provides immediate and direct communication with the academy, ensuring you receive important updates promptly. You will also be notified of any cancellations or postponements of lectures, allowing you to stay informed and plan accordingly.
Additionally, the group serves as a platform for sharing ideas and collaborating with your coursemates, fostering a supportive learning community. We encourage you to join, by clicking on the button below, and actively participate in discussions, as this will enrich your academic journey.
Academy Documents
Kindly access the Students' Policies & Forms by clicking on the button below. The following documents, among others, can be found there: 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 join the online sessions for this module, please click on the button below. If you are not already signed in to your Zoom account, you will be prompted to register your attendance. You will also need to enter the password provided below.
Meeting ID: 922 6910 8377
Passcode: 347219
Please ensure that your name and surname appear as registered for the study programme, as this is essential for recording your attendance.
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) | Session Recording |
---|---|---|---|---|---|
Lecture 01 | 14 October 2024 | 17:30 to 20:00hrs | Presentation 01 | Request | |
Lecture 02 | 21 October 2024 | 17:30 to 20:00hrs | Presentation 02 | Request | |
Lecture 03 | 28 October 2024 | 17:30 to 20:00hrs | Presentation 03 | Request | |
Lecture 04 | 4 November 2024 | 17:30 to 20:00hrs | Presentation 04 | Request | |
Lecture 05 | 11 November 2024 | 17:30 to 20:00hrs | Presentation 05 | Request | |
Lecture 06 | 18 November 2024 | 17:30 to 20:00hrs | Presentation 06 | Request | |
Lecture 07 | 25 November 2024 | 17:30 to 20:00hrs | Presentation 07 | Request | |
Lecture 08 | 2 December 2024 | 17:30 to 20:00hrs | Presentation 08 | Request | |
Lecture 09 | 9 December 2024 | 17:30 to 20:00hrs | Presentation 09 | Request | |
Lecture 10 | 16 December 2024 | 17:30 to 20:00hrs | Presentation 10 | Request |
Lecturers
Lecture Summaries & Suggested Reading
Lecture 1 - Introduction to Payroll - Mr 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
- 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 - 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
- Social Security Act, Cap 318 of the Laws of Malta: https://legislation.mt/eli/cap/318/eng/pdf
- Employment and Industrial Relations Act, Cap 452 of the Laws of Malta, and its subsidiary legislation: https://legislation.mt/eli/cap/452/20221220/eng
- Minimum Special Leave Entitlement Regulations (SL 452.101): https://legislation.mt/eli/sl/452.101/eng/pdf
- Entitlement Regulations, SL 452.101: https://legislation.mt/eli/sl/452.101/eng/pdf
- Organisation of Working Time Regulations, SL 452.87: https://legislation.mt/eli/sl/452.87/eng/pdf
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
- Employment and Industrial Relations Act (Cap 452 of the Laws of Malta): https://legislation.mt/eli/cap/452/20221220/eng
- Parental Leave Entitlement Regulations (SL 452.78): https://legislation.mt/eli/sl/452.78/eng/pdf
- Organisation of Working Time Regulations (SL 452.87): https://legislation.mt/eli/sl/452.87/eng/pdf
- Urgent Family Leave Regulations (SL 452.88): https://legislation.mt/eli/sl/452.88/eng/pdf
- Minimum Special Leave Entitlement Regulations (SL 452.101): https://legislation.mt/eli/sl/452.101/eng/pdf
- Overtime Regulations (SL 452.110): https://legislation.mt/eli/sl/452.110/eng/pdf
- Annual Leave National Standard Order (SL 452.115): https://legislation.mt/eli/sl/452.115/eng/pdf
Lecture 4 - 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
- Contracts of Service for a Fixed Term Regulations (SL 452.81): https://legislation.mt/eli/sl/452.81/eng/pdf
- Emir, A. (2014), Selwyn’s Law of Employment
- Employment and Industrial Relations Act (Cap 452 of the Laws of Malta): https://legislation.mt/eli/cap/452/20221220/eng
Lecture 5 - 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: https://legislation.mt/eli/cap/586/eng/pdf
- General Data Protection Regulation, (EU) 2016/679: https://eur-lex.europa.eu/eli/reg/2016/679/oj
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
- 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 - Mr Antoine Portelli
- Non-Resident Tax Status
- Double Taxation
- Global Residency Programme
- Malta Retirement Programme
- Returned Migrant
- UN Pensions Programme
- Highly Qualified Persons
- Persons returning to Work
- NI Scenarios
- Tax Rates Residents and Non-Residents
- Working out a Manual Payslip – the First Steps
Core Reading List
- Income Tax Act, Cap 123 of the Laws of Malta: https://legislation.mt/eli/cap/123/eng/pdf
- Income Tax Management Act, Cap 372 of the Laws of Malta: https://legislation.mt/eli/cap/372/eng/pdf
- Social Security Act, Cap 318 of the Laws of Malta: https://legislation.mt/eli/cap/318/eng/pdf
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
- Income Tax Act, Cap 123 of the Laws of Malta: https://legislation.mt/eli/cap/123/eng/pdf
- Income Tax Management Act, Cap 372 of the Laws of Malta: https://legislation.mt/eli/cap/372/eng/pdf
- Social Security Act, Cap 318 of the Laws of Malta: https://legislation.mt/eli/cap/318/eng/pdf
- Employment and Industrial Relations Act, Cap 452 of the Laws of Malta, and its subsidiary legislation: https://legislation.mt/eli/cap/452/20221220/eng
- Minimum Special Leave Entitlement Regulations (SL 452.101): https://legislation.mt/eli/sl/452.101/eng/pdf
- Entitlement Regulations, SL 452.101: https://legislation.mt/eli/sl/452.101/eng/pdf
- Organisation of Working Time Regulations, SL 452.87: https://legislation.mt/eli/sl/452.87/eng/pdf
- Commissioner for Inland Revenue: https://cfr.gov.mt/en/Pages/Home.aspx
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
- Income Tax Act, Cap 123 of the Laws of Malta: https://legislation.mt/eli/cap/123/eng/pdf
- Income Tax Management Act, Cap 372 of the Laws of Malta: https://legislation.mt/eli/cap/372/eng/pdf
- Social Security Act, Cap 318 of the Laws of Malta: https://legislation.mt/eli/cap/318/eng/pdf
- Employment and Industrial Relations Act, Cap 452 of the Laws of Malta, and its subsidiary legislation: https://legislation.mt/eli/cap/452/20221220/eng
- Minimum Special Leave Entitlement Regulations (SL 452.101): https://legislation.mt/eli/sl/452.101/eng/pdf
- Entitlement Regulations, SL 452.101: https://legislation.mt/eli/sl/452.101/eng/pdf
- Organisation of Working Time Regulations, SL 452.87: https://legislation.mt/eli/sl/452.87/eng/pdf
- Commissioner for Inland Revenue: https://cfr.gov.mt/en/Pages/Home.aspx
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
- Income Tax Act, Cap 123 of the Laws of Malta: https://legislation.mt/eli/cap/123/eng/pdf
- Income Tax Management Act, Cap 372 of the Laws of Malta: https://legislation.mt/eli/cap/372/eng/pdf
- Social Security Act, Cap 318 of the Laws of Malta: https://legislation.mt/eli/cap/318/eng/pdf
- Employment and Industrial Relations Act, Cap 452 of the Laws of Malta, and its subsidiary legislation: https://legislation.mt/eli/cap/452/20221220/eng
- Minimum Special Leave Entitlement Regulations (SL 452.101): https://legislation.mt/eli/sl/452.101/eng/pdf
- Entitlement Regulations, SL 452.101: https://legislation.mt/eli/sl/452.101/eng/pdf
- Organisation of Working Time Regulations, SL 452.87: https://legislation.mt/eli/sl/452.87/eng/pdf
- Commissioner for Inland Revenue: https://cfr.gov.mt/en/Pages/Home.aspx
Methods of Assessment
For your assessment methods, you have to choose two out of the four questions which has been made available in the Assignment Submission form below. Assignments should be submitted by not later than Thursday 23 January 2025. Assignments have to be submitted together with the Assignment Submission Form. The assignments will carry 100% of the final score. Each assignment carries 50% of the final score.
Assignments
You are required to choose two of the four questions available in the Assignment Submission Form made available by clicking the button below. The assignment must be submitted no later than Thursday, 23rd January 2025, along with the Assignment Submission Form. Please ensure that you indicate the question you have addressed on the Assignment Submission Form.
For guidance on how to plan, draft, and submit your assignment, please refer to the 21 Academy presentation on Writing and Submitting Your Assignment by clicking the button below.
Writing and Submitting Your Assignment
We are also providing the 21 Academy's Assignments Rubric for your reference. This rubric is a performance-based assessment tool that tutors will use for grading, and it will help you understand the requirements of the assignment and how it will be assessed.
Referencing Style
Your assignments, presentations and reflective notes should be referenced using the Harvard Referencing style. Please follow a short video, by clicking on the button below, to understand this referencing style.
Submitting Assignments - Turnitin
The Academy will notify you via email when the assignment questions become available. Shortly after, you will receive another email from Turnitin, likely on the same day, confirming your enrolment in a "class" where you can upload your assignment(s).
Please ensure that your assignments are submitted no later than 23:59 on the assignment submission deadline, as indicated on the Assignment Submission form or in the Turnitin "class."
At 21 Academy, you have the option to submit multiple drafts before the final submission deadline. The version uploaded at the deadline will be treated as your final submission for assessment. Please note that Turnitin evaluates the same assignment twice within a 24-hour period, so any additional submissions during this time will not be reviewed until the 24-hour period has passed. Ensure that your final submission does not exceed 20% similarity, particularly when using direct quotations.
Follow this very short video to understand how to submit your assignment through Turnitin
To understand the similarity report generated by Turnitin follow this 1 minute video