This form provides a reconciliation between the Payee Statement of Earnings (FS3) and the Payer’s Monthly Payment Advices (FS5).

What you'll get

Prescribed form that must be completed by the Employer (payer).


All holders of an active PE number.

How to apply

If the payer has more than 9 FS3 forms to declare, the submission to the Commissioner for Taxes and Customs must be done electronically. Further information call 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 Taxes and Customs electronically or in manual format to the following address:

Office of the Commissioner for Taxes and Customs- Gozo Office
Tiġrija Palazz, Level 1
Republic Street
Victoria, Gozo