Part-lime Work Rules. 1996

L.N. 157 of 19%

INCOME TAX ACT

(CAP. 123)

Part-lime Work Rules. 1996

IN exercise of the powers conferred by sections 90A and 96 of the

Income Tax Act, hereinafter referred to as "the Act"" , the Minister of

Finance has made the following rules:-

( 1) These rules may be cited as the Part-time Work Rules.

1996. (2) The provisions of these rules shall apply as from the I lit

January, 1996 in respect of the year of assessment 1997 and subsequent

years of assessment.

The provisions contained in Section 90A ofthe Act shall apply

to an individual deriving income from part-time work and who is reside nt

in Malta during the year immediately preceding the year of assessment

and who moreover -

(a)

derived other income from a fu ll time employment: or

(b)

was in receipt of a pension; or

(c) was receiving full time instruction at any university.

college or other educational establishment. or was serving an

appre nticeship wit h a view to qualifying in a trade or profession.

For the purpose of these rules income from part-time work

shall on ly be construed as conSisting of that income which is chargeable

to tax. either under paragraph (a) or unde r paragraph (b) of subsection

( I) of section 4 of the Act.

4 . Where income from pan-time work falls to be charged under

paragraph (a) of subsection ( I) of section 4 of the Act. the provisions of

section 90A of the Act shall apply only where the individual -

(a)

is registered for VAT purposes

(b) does not engage any employees in the pan-time activity

he carries out; and

(c) keeps proper books of accounts as provided for in section

19 of the Income Tax Management Act, 1994

Provided that any amount of income exceeding Lm3,OOO

derived by the individual from any pan-lime activity shall be charged

to tax under the Act without having regard to the provisions of section

90A thereof and shall be declared by that person together wi th all his

other income.

5_ (I) Where income from pan-time work falls to be c harged Pan·ti"",

under paragraph (b) of subsection ( 1) of section 4 of the Ac t, the e.opIojlllCllC.

provisi ons of section 90A of the Act shall only appJy if t he

individual -

(a) has registered the pan-time work with the Employment

and Traini ng Corporation; and

( b) perfo rms such work against remuneratio n wit h a

company , organisation or enterprise other than that wit h whic h he

is employed on full-time basis.

(2) Work shall only be considered to be pan-time work if

the individual is nOI engaged therein for more than thi ny hours in any

one week

Provided that where under a Wage Regulation Order under Cap. m .

the Conditions for Employment Act, a person engaged for thi rty hours

is considered as full-time, Ihe individual shall only be considered 10 be

engaged in part-time work if he is so considered under the relevanl

Wage Regu lation Order

Sohowever that such income from pan-time work shall not

consiSI of -

0) remuneration paid by Government to holders of an office,

including Members on Boards or Tribunals, Members of Parliament

a nd Local Council s , or 10 pensioners re -em pl oyed with

Government, ParastataJ Bodies, Corporations or other Government

organisntions or compan ies in which the Government has a

controll ing interest;

(ii)

fees and othe r payments made to Members of the Board

of Directors of companies or to Members on boards of public

corporations established by law,

For the purposes ofsubparagraph (b) of paragraph (I) of rule

5, companies falling within the same group of companies as defined in

the Act are considered as the same employer.

(I) The Ovenime and Part-time Work Rules, 1994, are

hen::by revoked.

(2) NOIwilhslanding such repeal made by paragraph (I)

hereor. the Overtime and Part-lime Work Rules , 1994. shall continue

10 apply with respecl or overtime and part-time work in year of

assessment 1996 and previous yurs or assessment .

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