This document must be prepared by the employer (payer) and furnished to the employee (payee) within 7 days of termination or by the end of each January if the employee is still in employment.
This document contains information on the payee's identity and other information such as emoluments, tax paid, social security and maternity fund contributions.
Prescribed form that must be completed by the payer.
Any payer who pays emoluments and any other renumeration or provision of fringe benefits to payees.
If the payer has more than 9 FS3 forms to declare, the submission to the Commissioner for Revenue must be done electronically. Further information in this regard is available by calling 22962400.
If the payer has less than 10 FS3 forms to submit, the forms together with the Payer’s Annual reconciliation Statement (FS7), could be submitted to the Commissioner for Revenue electronically or in manual format to the following address:
Office of the Commissioner for Revenue - Gozo Office
Tiġrija Palazz, Level 1
Printed FS3 forms must be provided to all the payees as well.