L.N. 180 of 2014 - Deduction (Mature Workers) Rules
This scheme entails employers, including self-employed individuals, who as from 2014 employ persons aged between 45 and 65, and who have been on the unemployment register for the preceding 6 months on Part 1 or Part 2 prior to the employment. Employers will have a tax deduction of a maximum of €11,600 for the first two years of employment for each eligible employee. This deduction will result in savings of €5,800 per year.
Moreover, employers who engage eligible employees may benefit from a further tax deduction of 50% of the cost of training up to a maximum of €400 per employee.
Interested employers may apply by visiting the following link: https://jobsplus.gov.mt/scheme