Your payroll and how it works:


  1. The majority of our Irish companies with Maltese based pilots are already registered in Malta with a tax registration number so there is no further action required with the Maltese tax office.
  2. You are already registered as an ‘employee’ in Malta for social security purposes as Maltese tax laws do not allow self employment when there is only one client (your agency).
  3. A monthly payroll will be ran through the Maltese payroll system and you will be issued with a Maltese payslip each month.
  4. Personal Income Tax in Malta is progressive and starts at 15% after the first €1058 taxable income.  
  5. Social Security is as follows: Employer Social Security 10% & Employee Social Security 10% but is capped at a certain rate.
  6. Some Expenses are allowable, please see list below.
  7. The income from your agency will be broken down as follows:
  1. Basic Salary – taxable at 15%
  2. Per Diems - €15 tax free per working day including standbys.
  3. Monthly arising Maltese expenses
  4. Carried forward unused Irish expenses
  5. Deduction for PIT and social security
  6. Deduction for Management Fee



  1. Per Diems - €140 tax free per OOB working day
  2. Annual Medical
  3. Insurance & Health related policies
  4. Aviation Equipment
  5. Licence Renewal
  6. Loss of Licence
  7. Public transport including Train/Taxi/Dart/Luas, but not when working from your permanent base.
  8. Mileage when OOB – 0.35c per km.
  9. Training courses
  10. Subscriptions
  11. Telephone & Internet costs
  12. Uniform
  13. Relocation costs


All Expenses are subject to an approval process, if any expenses are not deemed wholly and exclusively related to your job activity, they will not be accepted by the Hungarian Authorities are you may be liable for additional fees.


If possible, expenses should be under the company name, if you don’t already have the full company details, including VAT number, please let me know and I’ll send it to you.