Are you prepared for Malta Payroll in 2025?
Every year has different working days, determining the breakdown of overtime and leave. Traditional calculations contain mistakes of up to €1000 per employee.
Learn the fundamentals of the weekday breakdown, the risk of overtime overpayment and leave calculations.
Weekdays and Working Days
In 2025, there will be 261 weekdays. These weekdays are fundamental to several core calculations.
For employees working Monday to Friday, there are a total of 251 working days when excluding the 10 Public Holidays that occur during the week.
Below is a breakdown of the weekdays and Public Holidays per month.
Malta Working Days 2025
| Month | Week Days | Public Holidays (Week) | Public Holidays (Weekend) |
| January | 23 | 1 | 0 |
| February | 20 | 1 | 0 |
| March | 21 | 2 | 0 |
| April | 22 | 1 | 0 |
| May | 22 | 1 | 0 |
| June | 21 | 0 | 2 |
| July | 23 | 0 | 0 |
| August | 21 | 1 | 0 |
| September | 22 | 1 | 1 |
| October | 23 | 0 | 0 |
| November | 20 | 0 | 0 |
| December | 23 | 2 | 1 |
Malta Overtime 2025
An employee's monthly salary is generally calculated at 173.33 hours.
Companies using a traditional method of paying overtime over 173.33 hours would be overpaying 50 overtime hours per employee in 2025.
On an average wage, this costs the company €840 per employee!
Below is a comparison between the base hours and working hours.
Malta Base Hours and Overtime 2025
| Month | Base Hours | Weekday Hours | Overpayment Risk (Overtime) |
| January | 173.33 | 184 | 10.67 hrs |
| February | 173.33 | 160 | 0 |
| March | 173.33 | 168 | 0 |
| April | 173.33 | 176 | 2.67 hrs |
| May | 173.33 | 176 | 2.67 hrs |
| June | 173.33 | 168 | 0 |
| July | 173.33 | 184 | 10.67 hrs |
| August | 173.33 | 168 | 0 |
| September | 173.33 | 176 | 2.67 hrs |
| October | 173.33 | 184 | 10.67 hrs |
| November | 173.33 | 160 | 0 |
| December | 173.33 | 184 | 10.67 hrs |
| Total | 2080 | 2088* | 50.69 hrs |
Overtime Methodologies
Due to this, companies over-calculate overtime per week or shift cycles or use target hours as the comparison.
Check out our AccuPay™ (Process Timesheets) feature to transform your payroll into accurate payroll!
Base Hours Over 2080
*Note that since there are 8 hours over and above the standard 173.33 average, in some circumstances, these may need to be paid as an extra December allowance.
See: How to Add Extra Days in December Pay
Vacation Entitlement Per-Month
Errors in traditional pro-rata methods can cost more than €150 on terminations for employees on an average wage.
This is a common mistake as the public holidays are given on a pro-rata basis each month, rather on when they occur. Not only is this a costly mistake, but it is also a compliance issue where employees have reported to authorities when hours are under-entitled.
For 2025, the leave entitlement for a full-timer is of 224 hours, based on the DIER's regulations. The table below shows Buddy's compliant method for each month of 2025, assuming a Monday-to-Friday employee working 40 hours per week.
2025 Monthly Vacation Leave Entitlement
| Month | Compliant Pro-Rata Method |
Traditional (224) Pro-Rata Method |
Buddy Accuracy Benefit |
| January | 16.92 hrs | 19.74 hrs | (2.82) hrs |
| February | 14.71 hrs | 17.16 hrs | (2.45) hrs |
| March | 15.45 hrs | 18.02 hrs | (2.57) hrs |
| April | 16.18 hrs | 18.88 hrs | (2.70) hrs |
| May | 16.18 hrs | 18.88 hrs | (2.70) hrs |
| June | 31.45 hrs | 18.02 hrs | 13.43 hrs |
| July | 16.92 hrs | 19.74 hrs | (2.82) hrs |
| August | 15.45 hrs | 18.02 hrs | (2.57) hrs |
| September | 24.18 hrs | 18.88 hrs | 5.30 hrs |
| October | 16.92 hrs | 19.74 hrs | (2.82) hrs |
| November | 14.71 hrs | 17.16 hrs | (2.45) hrs |
| December | 24.92 hrs | 19.74 hrs | 5.18 hrs |
For a more detailed understanding of leave entitlements and other combinations, check out:
- Vacation Leave Entitlement for Full-Time and Fixed-Hour Employees
- Leave Entitlement for Part-Timers (with Variable Hours)
Elevate Your Payroll
If you are interested in compliant payroll, Submit a Direct Request in our help centre, or email us at success@buddy.hr
Frequently Asked Questions
Why are the Worked Hours different than the total of Basic and Overtime?
For most employees, basic pay reflects a monthly average rather than exact hours. This allows companies to calculate overtime precisely while paying basic pay at the monthly rate.
Should the payslip have exact hours?
In short months like February, an employee is best paid 173.33 hours despite only having 160 working hours. Most bills, such as rent, are paid at a monthly rate. Therefore, the employee's income should also be consistent and allow financial planning
How can missing hours be reported in the payslip?
If an employee takes time off or does not show up to work, these are best reflected through leave applications. By inserting leave, including unpaid leave, the payslip would reflect a total of 173.33 hours between basic and leave taken.
How should I pay for Public Holidays that were not worked?
Unworked public holidays during the usual schedule are generally paid within the average wage. Some companies may decide to reflect this by automating a leave application of "Public Holiday" type.
Public Holidays that fall outside of the employee's schedule should instead be added to the employee's vacation leave balance.
Are Part-Timers entitled to Public Holidays?
Yes, part-time employees are legally to all entitlements, including vacation leave, public holidays, and government bonuses. These are calculated on a pro-rata basis, based on their average hours worked.