• ​Apply for a PE number or reactivate any previous PE number held by the prospective employer which had previously been deactivated,
• Complete and submit an FS4 form on engagement or change of tax status of employees,
• ​Submit a Payer’s Monthly Payment Advice (FS5 form) together with any relative payment for the same period,
• Submit an Annual End of Year Reconciliation documents (FS3 and FS7 forms).​

Small to Medium Employers

Small and Medium Employees (SMEs) may benefit from opting to submit the FSS end-of-year documents either manually or electronically. This option applies when an SME has 9 or less FS3 forms for the year. This provision seeks to reduce the administrative burden on SMEs and streamline their compliance requirements when acting as an employer.

Large Employers

Employers having 10 or more employees are considered as large employers. Employers having 10 or more FS3 forms are required to submit their end-of-year documents electronically. No option is available to large employers to submit documents manually.   

Manual Submission

While it is mandatory for employers to submit 10 or more FS3 forms by electronic means through the IR Services on-line, employers with fewer employees can still make use of manual submission. When submitting the end-of-year documents, manual filers must ensure that they file the barcoded FS7 form issued by the Department. The barcode will facilitate the processing of such data and allow easy traceability.​ 

All FSS forms can be downloaded from the Online Services - Employers.

All FSS manual forms are to be sent to the following address:

Electronic Submission

In order to submit any documents related to FSS electronic filing, an employer must first be registered for an e-ID. Once an e-ID has been obtained, documents can be submitted online through the MTCA portal or by through the FSS e-Filing Sheet. To submit FSS data through MTCA services on-line portal, user may use "e-ID and Authentication Code" or “e-ID card chip and pin" authentication methods. In case a user wishes to submit data through FSS e-filing sheet, user can only use "e-ID and Authentication Code" authentication method; "e-ID card chip and pin" authentication method is not accepted if user is submitting through the e-filing sheet.

To access the MTCA Services Online Portal, employers may click here Portal for Employers.

FSS e-filing Sheet:

Click on the following links to download guidelines on how to fulfil your FSS obligations.

• Download the FSS e-filing sheet for MS Office 2007 and onwards​
• Set up Taxation 2-Factor Authentication

Assistance and Guidelines:

Click on the following links to download guidelines on how to fulfil your FSS obligations.​

• Guidelines for Authentication Mechanism for online services
• FSS with FBT Spreadsheet​
• Electronic Lodgement Specification​
• Tax Guidelines to Fringe Benefits