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taxpayerservice.ird@gov.mtIncome from Part-Time Work
Income from Part Time
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The following is a list of frequently asked questions about tax on income from part-time work. Click on a subject heading below to view questions and answers related to your selection. You may also click a particular question to go directly to its answer.
Tax on Income From Part-Time Work
- What are the benefits of the part-time rate of tax?
- Is the 15% rate applicable on all of the part-time income, whatever the amount earned?
- Who can benefit?
- Does this mean that if I only work part-time and I do not have a full-time job, I do not qualify?
- Must the part-time work necessarily be from employment?
Part-Time Employment
- Are there any other conditions that I must satisfy so that I can qualify for the 15% rate?
- What do you mean by saying that the work cannot be carried out with the same employer?
- What are the employer's obligations?
- What should a part-time employee do if he is not taxable on his total income, including his part-time income?
- If after having advised my employer not to deduct tax I realise during the year that I am going to be taxable after all, what should I do?
- If I realise that it would have been more to my benefit had the 15% started to be deducted before, or I realise that my employer has not deducted all the tax at 15%, what should I do?
- How can I benefit from the new rules effected from the 1st January, 2005 ?
Part-Time Self Employment
- If I am self-employed on a part-time basis how can I qualify for the 15% rate of tax?
- What must I do to pay tax at 15%?