Your quick guide to leave entitlements

At KPMG, we listen, understand, reflect, and act - guiding HR teams through even the most complex leave scenarios with ease.

Our payroll service simplifies leave management with accuracy and compliance, reflecting our vision to be the most trusted and trustworthy partner - so you can focus on what matters most: your people.

Below is a comprehensive overview of the various types of leave available to employees.

• Entitlement: 18 weeks (uninterrupted).
• Payment:
  • First 14 weeks – fully paid by employer.
  • Remaining 4 weeks – unpaid by employer (possible Social Security benefits).
• Compulsory: 6 weeks immediately after birth + 4 weeks before expected date (unless agreed otherwise).
• Other Rights:
  • Paid time off for ante-natal visits during working hours.
  • Right to return to the same or a related role.
• Special Maternity Leave: If pregnancy, breastfeeding or recent birth poses a health/safety risk at work.
• Regulation: S.L. 452.91 – Protection of Maternity (Employment) Regulations.

• Who qualifies: Both parents (birth, adoption, fostering, legal custody).
• Entitlement: 4 months per parent until child is 8 years old.
• Payment (post–2 Aug 2022 births/adoptions):
  • 8 weeks paid (at sickness benefit rate under Social Security Act).
  • Must be taken in blocks of at least 2 weeks.
• Paid Portion:
  • Child under 4 years → 4 weeks paid (50%).
  • Child 4–6 years → 2 weeks paid (25%).
  • Child 6–8 years → 2 weeks paid (25%).
• Conditions:
  • Minimum 12 months continuous service (unless otherwise agreed).
  • Employers must keep parental leave records.
• Regulation: Work-Life Balance for Parents and Carers Regulations, 2022.

• Entitlement: 18 weeks (uninterrupted).
• Payment: First 14 weeks paid by employer; remaining 4 weeks unpaid by employer (possible Social Security benefits).
• Commencement: From the date custody is legally granted.
• Applies to: Both parents if employed, or sole parent if single. Parents may split entitlement by agreement.
• Notice: At least 2 weeks in writing, with certification from adoption agency.
• Regulation: S.L. 452.111 – Adoption Leave National Standard Order.

• Entitlement: 100 hours per process (up to 3 processes).
  • Receiving parent: 60 hours.
  • Other parent: 40 hours.
• Payment: Fully paid by employer.
• Applies to: Procedures in Malta or abroad.
• Conditions: Written proof from medical practitioner and notice at least 2 weeks before leave.

• Entitlement: 10 working days.
• Timing: Immediately after birth or adoption.
• Payment: Fully paid by employer.
• Eligibility: All employees, no minimum service requirement.
• Regulation: Work-Life Balance for Parents and Carers Regulations, 2022.

Kindly note T&Cs apply. Should you require more guidance, feel free to reach out.