PART-TIME WORK  [ S.L.123.39 1
SUBSIDIARY LEGISLATION 123.39
PART-TIME WORK RULES
1st January, 1996
LEGAL NOTICE 157 of 1996, as amended by Legal Notice 321 of 2001. 
Title.
Applicability of 
article 90A of the 
Income Tax Act.
Amended by:
L.N. 321 of 2001.
2. The provisions contained in article 90A of the Income Tax
Act, hereinafter referred to as "the Act", shall apply   to an
individual deriving income from part-time work and who is
resident in Malta during the year immediately preceding the year of
assessment and who moreover - 
Cap. 343.
( a ) derived other income from a full time employment
registered as such with the Employment and Training
Corporation established under the Employment and
Training Services Act; 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 apprenticeship with a view to qualifying in
a trade or profession.
Scope.
Substituted by:
L.N. 321 of 2001.
3. (1) For the purpose of these rules but subject to the other
provisions of this rule, income from part-time work shall be
construed as consisting only of that income of an individual which
is chargeable to tax under article 4(1)( a ) or ( b ) of the Act.
Cap. 372.
(2) Where the income from part-time work derived by the
individual from any part-time activities exceeds three thousand liri
in the aggregate, such excess shall be charged to tax under the Act
without having regard to the provisions of article 90A thereof and
shall be declared by that person in a return furnished in accordance
with the provisions of article 10 of the Income Tax Management
Act, together with all his other income.
Cap. 372.
(3) For the purpose of these rules, any income which is
deemed to constitute a benefit provided by reason of an
employment or office in terms of article 4(1)( b ) of the Act or
regulations made thereunder and the value of any such benefit shall
not be construed as constituting income derived from part-time
activities for the purpose of sub-rule (2) and shall be declared in a
return furnished in accordance with the provisions of article 10 of
the Income Tax Management Act together with all the other
income.
Part-time trade, 
etc.
Amended by:
L.N. 321 of 2001.
4. Where income from part-time work falls to be charged
under article 4(1)( a ) of the Act, the provisions of article 90A of the
Act shall apply only where the individual -
( a ) is registered for VAT purposes where the economic
activity in which he is engaged is an activity in respect
2 [ S.L.123.39 PART-TIME WORK 
of which he is required to be so registered;
( b ) does not engage any employees in the part-time
activity he carries out; and
Cap. 372.
( c ) keeps proper books of accounts as provided for in
article 19 of the Income Tax Management Act.
Part-time 
employment.
Amended by:
L.N. 321 of 2001.
5. (1) Where income from part-time work falls to be charged
under article 4(1)( b ) of the Act, the provisions of article 90A of the
Act shall only apply if the individual -
( a ) has registered the part-time work with the
Employment and Training Corporation; and
( b ) performs such work against remuneration with a
company, organisation or enterprise other than that
with which he is employed on full-time basis.
(2) Work shall only be considered to be part-time work if the
individual is not engaged therein for more than thirty hours in any
one week:
Cap. 452.
Provided that where under a wage regulation order under
the Employment and Industrial Relations Act, a person engaged for
thirty hours is considered as full-time, the individual shall only be
considered to be engaged in part-time work if he is so considered
under the relevant wage regulation order:
Sohowever that such income from part-time work shall not
consist of - 
(i) remuneration paid by Government to holders of an
office, including members on boards or tribunals, and
Members of Parliament and Local Councils, and
remuneration paid to pensioners who take up
employment with or provide services in any capacity
to Government, parastatal bodies, corporations or
other Government organisations or companies in
which the Government has a controlling interest;
(ii) fees and other payments made to members of the
Board of Directors of companies or to members on
boards of public corporations established by law.
Interpretation for 
purpose of rule 5.
Substituted by:
L.N. 321 of 2001.
6. For the purposes of rule 5(1)( b ) -
( a ) companies falling within the same group of companies
as defined in the Act shall be considered as the same
employer; and
( b ) the Government, local councils, the University of
Malta, parastatal bodies, corporations and other
organisations or companies in which the Government,
a local council or the University of Malta has a
controlling interest shall be considered as the same
employer:
Provided that with respect to income derived on or after the
lst January, 2000 a company shall not be deemed to be the same
employer as the Government and the other bodies and entities
referred to in this paragraph by reason of the fact that the
PART-TIME WORK  [ S.L.123.39 3
Government has a controlling interest therein.
