News

Skills Development Scheme

Deloitte Malta Gi3 Alert

26 January 2024

Support for a knowledge-based workforce

Malta Enterprise has relaunched the Skills Development Scheme (hereinafter, the ‘Scheme’) intended to support small, medium-sized and large enterprises to provide training to existing and new employees, in order to develop and update their skills and knowledge. Applications under this Scheme may be submitted until 30 September 2026.

The Scheme is available to duly registered entities (including self-employed persons) that:

  • carry out an economic activity in Malta; and
  • are engaged in one or more qualifying activities as identified in the Scheme guidelines; and
  • which do not have dues, in relation to VAT, income tax and social security, which exceed Eur1,000, unless there is an existing repayment agreement; for dues less than Eur1,000, applicant should be able to justify position and commit to regularise position, where applicable.

The Scheme provides support through a cash grant, tax credits or a combination of both. It has an aid intensity of up to 70% of the costs of training, consisting of the wage costs of trainees and internal trainers covering direct contact hours, hourly costs covering direct contact hours by external experts and air travel expenses. The maximum aid intensity under this Scheme is €2,000,000 per skills development project.

Qualifying training may be provided by employees of the beneficiary or employees of related enterprises or by external experts and shall include training:

  • that leads to the acquisition of skills, knowhow or knowledge directly related to the business operations of the applicant undertaking and the development of the current and future function of the trainees within the organisation;
  • provided to non-Maltese employees to support them in learning the Maltese language and culture;
  • in the use of digital technologies, digital communications, cyber security, and other topics related to digitisation; and/or
  • on improving the applicant’s position vis-a-vis environmental, social and corporate governance practices.

Applicant undertakings must identify clear learning outcomes to be achieved from the training and establish a methodology on how the attainment of these outcomes will be measured at the end of the session/s.

The type of training supported by the Scheme is as follows:

  • Training delivered to at least 5 employees, with a duration of at least 6 hours (training in excess of 6 hours should be split into training modules);
  • Training on the use of heavy machinery and specialised equipment for individuals or groups, with session duration of at least 4 hours; and/or
  • Training of workers with disabilities or of disadvantaged workers to enable them to carry out their roles.

Aid shall not be granted for training which undertakings carry out to comply with national mandatory standards on training.

Eligible undertakings should submit applications prior to the commencement of training and may only request support for one training programme in any three-month period. The training programme can include multiple training modules which may be delivered to different employees. Changes to approved training programmes must be notified to Malta Enterprise prior to being applied.

How can we help?

Deloitte Malta is ready to assist in answering your queries, so please do not hesitate to reach out to us for any further guidance you may require.

In addition, Deloitte Malta is able to assist with the preparation of the required applications and any supporting documentation, as well as document submission and any required follow-ups.

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