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Новини

GENERAL INFORMATION

Area - 64,589 km2

Population –1,919,968 (2018)

Official Language – Latvian

REGISTRATION AND RESIDENCE PERMITS

Arrival in Latvia

Nationals of a European Union (EU) Member State or a European Economic Area (EEA) country, or Switzerland, as well as their family who have received a valid EU/EEA national or family residence permit in an EU/EEA state have the right to enter Latvia if they have a valid travel document.

Working in Latvia

In order to work in Latvia, a citizen of an EU/EEA country or Switzerland is not required to have a work permit, and has free access to the labour market in Latvia.

Employers register each employee with the State Revenue Service (SRS), submitting information about them.

When starting a position, an employee (who is a Latvian tax resident) must submit an electronic payroll tax booklet using the SRS Electronic Declaration System (EDS) or submit it to the SRS Customer Service Centre in person. Once this has been done, tax allowances and tax-free income thresholds can be applied.

Staying in Latvia

If a citizen of an EU/EEA country or Switzerland or members of his/her family wish to stay in Latvia for longer than a three-month period, counting from the first day of entry, they must register with the Office of Citizenship and Migration Affairs to receive a residence registration certificate.

If an EU national stays in Latvia to find a job, he/she may do that for up to six months without registering.

Pursuant to the Law on Registration of Residence, anyone changing his/her place of residence shall declare the new residence within one month at a residence registration body. The new residence may be declared to the local council where it is located, or registered electronically on www.latvija.lv. A national of an EU/EEA Member State or Switzerland, as well as their family, who have received a registration certificate or a permanent residence certificate issued in the Republic of Latvia should declare their residence with the Office of Citizenship and Migration Affairs.

If a national of an EU/EEA country or Switzerland has continuously resided in Latvia for five years, he/she has the right to request a permanent residence certificate.

Individuals who have stayed in Latvia for five years, but do not have an EU/EEA or Swiss citizenship, have the right to request the status of a permanent resident of the European Community in Latvia.

See additional information on the homepage of the Office of Citizenship and Migration Affairs: www.pmlp.gov.lv

LOOKING FOR A JOB

Latvian employers usually ask applicants to send their CVs by email or to contact the employer by phone. Employers generally prefer to receive applications from applicants who fulfil all the requirements listed in the relevant job advertisement. In his/her CV, an applicant must describe professional experience, qualifications and skills, highlighting the skills and experience that are relevant for the desired job.

When preparing a CV, focus on the accuracy of provided information, the language and the style and the presentation.

The main thing to bear in mind is that the most important information should stand out. The CV should not be more than two pages long.

Employers often also request a motivation or cover letter in addition to the CV, especially from applicants for higher-level positions. The cover letter is very important. It should be credible and convincing. Employers are looking for applicants who understand their business, their objectives and their market. Deceiving a potential employer about work experience or providing other false information is not acceptable.

It is up to you whether to include a photo in your CV. Some employers ask for a photo, usually for jobs involving customer service.

If you wish to apply for seasonal or menial work, it is usually possible to do that by phone.

Job interview

All companies usually have interviews and tests to determine psychological and personal traits or to assess practical skills. Employers pay attention to personal, as well as professional qualities. It is very important to demonstrate motivation, ability and readiness to perform the job you are applying for. You need to be honest and explain what you could do to improve and in what way. You need to show that you really do want to work for the company offering the position.

In smaller firms, the job interview is conducted by the head of the firm or the line manager. In larger firms the interview panel usually consists of several people, including the head of the firm or relevant department and a human resources specialist.

The employer will expect you to arrive on time for your interview. This demonstrates punctuality and a sense of responsibility.

Dress code will depend on the type of work and the position applied for. It is important that you look neat and tidy. If the employer is a bank or a public body, or if you apply for an office job, you should choose business attire.

It is acceptable to shake hands, when you arrive for a job interview, but do remember to wait for the employer to offer his/her hand first.

In Latvia, interviews are usually formal. It is assumed that the applicant has prepared for the interview and has knowledge of both the company and the position applied for. Applicants are permitted to ask questions about the job and their responsibilities to which they have not yet received an answer.

During the interview, the employer may not ask the applicant any discriminating questions about the applicant’s age, marital status or personal particulars (height, weight, etc.). In Latvia, during recruitment it is prohibited to discriminate on grounds of race, ethnic origin, religion, disability, age, sexual orientation, gender, social origin, language, political views, etc.

The employer usually notifies you about the outcome of the application procedure within two weeks of the interview, although some companies may not notify you at all. If you do not receive a reply within the stipulated time frame, you can ring the employer and enquire about the outcome.

Concluding an employment contract

Before signing an employment contract, the employee and the employer should discuss working conditions: remuneration, frequency of payment, hours of work and overtime, the probation period, additional benefits and other matters. Remember that in Latvia, an employment contract is concluded in writing. Wages and salaries in Latvia are usually paid twice a month.

INCOMES AND TAXATION

In 2018, the average monthly wage in Latvia was EUR 984.75 before taxes. Remuneration for employees usually depends on their profession and skills, as well as the company’s field of activity. The highest remuneration is in the ICT and finance sectors, as well as for specialists and managers of manufacturing companies.

The average hourly remuneration (gross) per profession is:

  • Engineers: EUR 9–12;
  • IT specialists: EUR 12–18.50;
  • Welders: EUR 6–8;
  • Sales representatives: EUR 7.35–9.80;
  • Warehouse workers: EUR 5.50–6.30.

Wages differ from one region to another: they are highest in greater Riga and lowest in Latgale in the east of the country.

Income of Latvian taxpayers is subject to progressive personal income tax (PIT). PIT rates in 2019:

  • 20% for total annual income of up to EUR 20 004;
  • 23% for the share of annual income above EUR 20 004, but below EUR 62 800;
  • 31.4% for the share of annual income above EUR 62 800.

Any income is subject to the untaxed minimum and tax allowances for dependants.

Annual untaxed minimum and allowances for dependants are also applicable to residents of EU or EEA Member States if they have received more than 75% of their total income in Latvia.

A person is entitled to the differentiated annual untaxed minimum, which is calculated according to a special formula that takes into account the amount of the annual taxable income of a taxpayer and the following aspects:

  • monthly untaxed minimum expected by the State Revenue Service;
  • maximum annual untaxed minimum (in 2019, EUR 2 760);
  • annual taxable income subject to the maximum annual untaxed minimum (in 2019, EUR 5 280);
  • annual taxable income above which no annual differentiated untaxed minimum is applied (in 2019, EUR 13 200).

The tax allowance for each dependant is EUR 2 760 per year or EUR 230 per month.

Social insurance contributions should be paid from any income received for paid work subject to the personal income tax. The current rate of social insurance contributions is 35.09% of the employee’s income (if the employee is covered by all forms of social insurance), of which 24.09% is paid by the employer and 11% by the employee.

The standard rate of value added tax is 21% and the reduced rates levied on certain categories of goods and services are 12% and 0%.

The rate of property tax is:

  • 1.5% of cadastral value of land, buildings and structures;
  • For residential houses: 0.2%, if the cadastral value does not exceed EUR 56 915; 0.4% of the share of cadastral value that is above EUR 56 915, but below EUR 106 715; and 0.6% of the share of cadastral value above EUR 106 715.

Excise duty is charged on alcoholic drinks, tobacco products, petroleum products, non-alcoholic drinks, coffee, natural gas and fluids used in electronic cigarettes.

Customs duty is levied on goods that are imported from countries that are not EU Member States. The applicable taxation rate depends on the type and value of the goods.

Annual motor vehicle duty must be paid by all legal entities and individuals who own vehicles registered in their name in Latvia. This tax must be paid in full before a vehicle can undergo technical inspection. Car and motorcycle taxes must be paid to the State at the Road Traffic Safety Directorate before registration.

Text last edited on: 07/2019

COST OF LIVING

The average gross monthly wage in Latvia in the 3rd quarter of 2018 was EUR 1 006.

30%–40% of the monthly wage is spent on rent and utility services. Average consumer prices in Latvia do not significantly differ from average prices in other European countries, however, prices of certain product groups, e.g. local vegetables, fuel, cigarettes, etc., are comparatively lower.

Average food prices during the 2nd quarter of 2018 were as follows: pork EUR 4.50/kg; sausages, frankfurters EUR 5/kg; chicken fillet EUR 5.70/kg; cheese EUR 5–8/kg; milk EUR 0.90/litre; bread EUR 0.5–1; potatoes EUR 0.5/kg; beer (in shops) EUR 0.7–1.3/500 ml. On average, a meal in a restaurant costs EUR 20 to EUR 40. The price of electricity is from EUR 15.65/100 kWh, while the average price per litre of 95 grade fuel is EUR 1.274 (25 April 2019). A cup of coffee in a café or a restaurant — EUR 1.57. A cinema ticket — EUR 6.54. One visit to a swimming pool — EUR 7.00.

Text last edited on: 07/2019

EDUCATION SYSTEM

The language of instruction at State and municipal education institutions is Latvian. Education in other languages is available at private education institutions and in ethnic minority education programmes. Anyone who completes primary or secondary education in a language other than Latvian should, at the same time, learn the official language and take the State language exam as established by the State.

Top-up of professional skills or retraining must be carried out in the official language, if funded by the State or municipal budget.

Preschool, primary and secondary education at State or municipal schools is funded by the State or the respective local government. There are also several private schools in Latvia which provide education from the preschool level. Private education institutions may set their own tuition fees.

If the certificate/diploma on secondary education has been received in a foreign country, pursuant to the Law On Institutions of Higher Education, this document must be submitted for expert assessment to the Academic Information Centre (AIC).

Citizens of EU Member States and their children receiving education in Latvia are asked to pay and pay the same amount of fees as nationals and permanent residents of Latvia.

Latvia uses a 10-point grading system, with 10 granted for excellent performance. The grading scale is explained in greater detail on the AIC website.

The education system of Latvia consists of eight levels:

Early childhood education (ISCED Level 0)

Children between the ages of two and seven may attend preschool education institutions (nursery schools). Preparation for primary education is mandatory for children from five years of age. Early childhood education for children with special needs is provided in special pre-primary schools.

Primary and lower secondary education (ISCED Levels 1 and 2)

Primary education starts from age six or seven and lasts for nine years (from grade 1 to grade 9). Basic education is compulsory in Latvia. Upon graduation from a primary school, pupils must take national exams; their number and content is determined by the Ministry of Education and Science.

Secondary education (ISCED Level 3)

There are two types of curriculum at the secondary education level:

  • general secondary (three years at a secondary school (vidusskola) or grammar school (ģimnāzija); or at evening (vakara/maiņu) or distance learning (neklātienes) schools;
  • vocational secondary (one to four years at a vocational school (arodskola) or vocational secondary school (arodvidusskola)). Vocational education institutions offer curricula for all sectors of the economy. Students may qualify for a State scholarship.

Upon graduation from a secondary school, pupils must take national exams.

Post-secondary education (ISCED Level 4)

After completion of the general secondary education or vocational education, it is possible to proceed with further professional education programmes (from one to three years) or professional development programmes (no less than 160 lessons, can contribute to a professional qualification).

Tertiary education (ISCED Level 5)

A college (koledža) offers first-level professional tertiary education programmes. Colleges are independent education institutions or study programmes in universities. Regardless of the name of an education institution, college graduates have an equal status both in the labour market and as to further education, as the conditions for development and implementation of educational programmes are the same.

Bachelor or equivalent level education (ISCED Level 6)

Bachelor or equivalent level education can be acquired in colleges, universities and academies.

A college (koledža) is a higher education establishment that teaches first-level professional tertiary education programmes.

A school of higher education (augstskola), an academy (akadēmija) or a university (universitāte) offers second-level professional tertiary education and academic tertiary education programmes.

Study programmes are classified as academic tertiary education programmes (bachelor’s degree 3–4 years, master’s degree 1–2 years) and professional tertiary education programmes (professional qualification 4 years, professional bachelor’s degree 4 years, professional master’s degree 1–2 years).

Tertiary education can be completed by studying full or part-time. There is a limited number of study places funded by the State in every tertiary education establishment. Students may qualify for a State scholarship.

Postgraduate studies (ISCED Level 7 or 8)

A master’s degree gives the right to continue studies in a doctoral programme lasting 3–4 years. In Latvia, doctoral programmes are offered in the following areas:

Social sciences;

Natural sciences;

Law;

Technical sciences;

Humanities.

After completing a master’s degree, it is possible to continue studying for a doctorate in a range of areas. Doctoral programmes last 3–4 years.

RECOGNITION OF DIPLOMAS AND QUALIFICATIONS

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:
- An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
- The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

  1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

  1. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

  1. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

  1. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

  • a CV (Curriculum Vitae),
  • a language passport,
  • certificate supplements,
  • diploma supplements, and
  • a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

USEFUL LINKS

www.nva.gov.lv - National Service for Employment

www.vsaa.lv - Social Security

www.aic.lv - Centre for Recognition of Diplomas and Qualifications

www.vid.gov.lv - National Revenue Agency

www.vdi.gov.lv/en/ - State Labour Inspectorate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GENERAL INFORMATION

Area - 84,421  km2

Population – 6,572,728 (2016)

Official Language – English, Irish, Ulster Scots

REGISTRATION AND RESIDENCE PERMITS

Anyone starting employment in Ireland must apply for an Irish Personal Public Service Number (PPS). The Personal Public Service number (PPS Number) is a personal reference number. It helps you to apply for benefits and to get information from public service agencies quickly and easily. This includes services such as Social Welfare, Revenue, Public Healthcare and Education. To obtain a PPS Number you should visit the PPS Number allocation centre for the county that you are living in. For more information please visit: https://www.gov.ie/en/service/12e6de-get-a-personal-public-service-pps-number/.

If you are a member of EU and/ or European Economic Area (EEA) a residence permit is not required. All non-nationals who are not citizens of a Member State of the European Union, the European Economic Area or Switzerland, must register with An Garda Síochána http://www.garda.ie/Controller.aspx?Page=31&Lang=1 

EU/ EEA nationals have the right to live and work in Ireland without a work permit, and have the same rights as Irish nationals with regard to pay and working conditions. 

A non-EEA national (with some exceptions) requires an employment permit to take up employment in Ireland.

Further information:

Employment Permits Section:

Department of Business, Enterprise and Innovation
 Earlsfort Centre

 Lower Hatch Street

Dublin 2

D02 PW01

https://dbei.gov.ie/en/What-We-Do/Workplace-and-Skills/Employment-Permits/

LOOKING FOR A JOB

Before leaving for Ireland you should first look at Irish job opportunities and seek pre-departure advice and information from Eures Advisers in your own country. You can contact them at your local Public Employment Service Office (also see EURES website www.eures.europa.eu).  On arrival, one of your first points of contact for assistance in securing employment and other information on Ireland should be an Irish EURES adviser or your local Intreo office (please note a PPS number may be required in order to obtain any of the services offered by Intreo). Please visit www.euresireland.ie for more information on job search in Ireland.

 EEA nationals have free access to the services of the Irish employment service. Details of vacancies in Ireland can be accessed through any Employment Services Office/ Intreo Office and/or the Jobs Ireland site     www.jobsireland.ie 

Private Recruitment Agencies cannot charge the job seekers for the basic service of registering on their databases. All agencies must be licensed by the Department of Jobs, Enterprise and Innovation. A list of licensed employment agencies is available from the Employment Agency Licensing Section of the Department. For further information log onto   http://www.workplacerelations.ie/en/

Private agencies are also listed under "Employment Agencies" in the Golden Pages Telephone Directory www.goldenpages.ie and at the Agencies’ Association, the National Recruitment Federation www.nrf.ie

INCOME AND TAXATION

Detailed information on taxes and tax reliefs in Ireland can be obtained from the Revenue Commissioners website: www.revenue.ie 

Below you can find some examples of the most common taxes in Ireland:

Income tax 

Your new employer must deduct tax from your pay under the PAYE system. To make sure that your tax is properly dealt with from the start and that your employer deducts the right amount of tax from your pay you should do two things:

  • Give your employer your PPS No. (Personal Public Service Number). He/she will then let the tax office know that you have started work. 
  • Apply for a certificate of tax credits by completing Form 12A (Application for a Certificate of Tax Credits and Standard Rate Cut-Off Point) and sending it to the tax office. Ask your employer for a form 12A. Your employer will tell you to which tax office the completed form 12A should be sent. If your employer does not have a form 12A, you can get one from any tax office or telephone Lo Call 1890 306706. Ideally, you should do all this as soon as you accept an offer of a job - even if it is only part-time or holiday employment. This will give your employer and the tax office time to get things sorted out before your first pay-day. 

What happens next?

There are Personal tax allowances granted to individuals by a system of Tax Credits http://www.revenue.ie/en/tax/it/credits/index.html .

The tax office will send you a Certificate of Tax Credits and Standard Rate Cut-Off Point, which sets out in detail the amount of tax credits due to you. The tax office will also send a Certificate of Tax Credits and Standard Rate Cut-Off Point to your employer which shows the total amount of your tax credits.

When do you start to pay income tax?

You will normally start to pay tax from your first pay-day. The amount of tax you pay depends on your level of pay and the amount of your tax credits. 

Personal income tax rates.

 

at 20% first

at  40%

Single person 

€35,300

Balance

Married couple/ civil partners  (one income) 

€44,300

Balance

Married couple/ civil partners (two incomes)  

Up to 

€70,600

(increase limited to the amount of the second income)  

Balance

One parent/ widowed parent 

€39,300

Balance

The Universal Social Charge (USC)

 The Universal Social Charge is a tax charged on your gross income before any pension contributions or PRSI. You pay the USC if your gross income is more than €13,000 per year. Once your income is over this limit, you pay the relevant rate of USC on all of your income. 

Value Added Tax (VAT) http://www.revenue.ie/en/tax/vat/index.html is a tax on consumer spending. It is added to the price of most goods and services. The standard rate of VAT in Ireland is 23% although there are some exceptions.

Excise Duties http://www.revenue.ie/en/tax/excise/index.html are taxes levied on consumer items such as alcohol and cigarettes.

Motor Tax is a compulsory tax on all vehicles. A motor tax disc is issued for 3, 6 or 12 months and the rate is calculated by either engine size or CO2 emissions. On the Department of Housing, Planning, Community and Local Government's website you can view the motor tax rates. Motor tax rates are also available at www.motortax.ie and paid online. Alternatively, you can contact the Motor Taxation Office of the local authority for more information and to pay your motor tax.

Capital Acquisition Tax http://www.revenue.ie/en/tax/cat/index.html is paid by the receiver of a gift or inheritance. It does not apply to gifts or inheritance between spouses.

Local Property Tax (LPT) http://www.revenue.ie/en/tax/lpt/index.html  charged on all residential properties in the State came into effect from 1 July 2013. 

Further information:

Revenue Commissioners

9/15 Upper O’Connell Street

Dublin 1

D01 F9C1

Telephone:1890 236336

Callers from outside the Republic of Ireland: +353 1 7023056  

Website:  www.revenue.ie

Text last edited on: 05/2019

COST OF LIVING

Expatriates will find that the cost of living in Ireland is manageable, but varies depending on the town or city, with Dublin being the most expensive place to live.  

According to Mercer’s 2018 Cost of Living Survey, Dublin is the 32nd most expensive city in the world and the most expensive city in the eurozone for expats in terms of cost of living. However expatriates and multinationals in Ireland are typically supported by well-paying jobs that enable them to enjoy a high quality of life. Accommodation will take the biggest chunk of an expat’s salary, followed by groceries, healthcare and education.

 If you consider moving to Ireland, consult the list below which lists the approximate cost for basic necessities in Dublin.

Some examples:

Rent (Dublin City centre) per month per room € 400–  1540

Rent; Co. Dublin - Suburbs per month per room: –  € 350 - 1400

Monthly Bus & LUAS Ticket    € 170.00

Three course meal €25.00– €50.00

Loaf of Bread € 1.80

2 litre Milk:& €1.89

1 litre Orange Juice: €2.00

Eggs half a dozen € 1.99

Cheese (200g) Cheddar: € 2.75

Pasta Sauce: €2.95

Cornflakes: €3.99

McDonalds Quarter Pounder Meal: €6.75

Pint of Guinness: €5.50

Petrol (per litre):  €   1.35

Text last edited on: 05/2019

EDUCATION SYSTEM

The Irish education system is made up of primary, second, third-level and further education. Education is compulsory for children in Ireland from the ages of 6 to 16 or until students have completed three years of second-level education. Most children in Ireland begin school at the age of 4. State funded education is available at all levels, unless you choose to send your child to a private institution.

Pre-school education is usually provided by privately funded child-care facilities or providers. Some pre-school initiatives focused on children at risk are funded by the Department of Education and Skills. Legislation on school attendance requires children to be at school (or receiving an education) from the age of 6. In practice, almost all 5-year-olds and about half of 4-year-olds actually attend primary schools. 

The State pays a capitation fee to participating playschools and daycare services. In return, they provide a pre-school service free of charge to all children aged from 2 years and 8 months until they transfer to primary school,  provided that they are not older than 5 years and 6 months at the end of the pre-school year(The Early Childhood Care and Education (ECCE) Scheme). In general, the provision amounts to 3 hours per day, 5 days a week over certain number of weeks for children enrolled in participating playschools.

Primary (first level) education

Children do not have to attend school until the age of six but it is usual for children to begin school the September following their fourth birthday. Four-year-olds and five-year-olds are enrolled in the junior or senior infant classes. Primary schools are generally privately-owned by religious communities (or boards of governors) but are State-funded.

Second level education

Second level education is provided by different types of post-primary schools. That is, secondary, vocational, community and comprehensive schools. Second level education consists of a three-year junior cycle followed by a two-year or three-year senior cycle depending on whether an optional Transition Year is taken following the Junior Certificate examination. Students generally commence the junior cycle at the age of 12. The Junior Certificate is taken after three years.

Third level education

Third level education is made up of a number of sectors. The university sector, the technological sector and the colleges of education are substantially funded by the State. In addition there are a number of independent private colleges. There are seven universities and they are autonomous and self-governing. They offer degree programmes at bachelor, masters and doctorate level. The technological sector includes institutes of technology which provide programmes of education and training in areas such as business, science, engineering, linguistics and music to certificate, diploma and degree levels. The Department of Education and Skills has overall responsibility for the sector. There are five colleges of education. These specialise in training for first level teachers. They offer a three-year bachelor of education degree and an 18-month post-graduate diploma.

Further and adult education

Further education comprises education and training which takes place after second-level schooling but which is not part of the third-level system. It includes programmes such as Post-Leaving Certificate courses; the Vocational Training Opportunities Scheme, programmes in Youthreach for early school-leavers; other literacy and basic education; and self-funded evening adult programmes in second-level schools.

For more information on the Irish education system visit: http://www.citizensinformation.ie/en/education/

RECOGNITION OF DIPLOMAS AND QUALIFICATIONS

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:
- An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
- The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

  1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

  1. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

  1. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

  1. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

  1. a CV (Curriculum Vitae),
  2. a language passport,
  3. certificate supplements,
  4. diploma supplements, and
  5. a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

USEFUL LINKS

http://www.fas.ie - Irish Organization for Employment and Training

https://www.djei.ie - Ministry of Labour, Business and Innovations

https://www.revenue.ie - Information about Taxation

http://www.doh.ie - Ministry of Health and Children

http://www.welfare.ie - Social Seurity

http://www.irish-times.com - Press Release

http://irlgov.ie - Recognition of Qualifications

 https://www.dohc.ie - Healthcare

 

 

 

 

 

 

 

 

 

 

 

 

 

GENERAL INFORMATION

Area - 316 km2

Population – 434 403 (2016)

Official Language – Maltese, English

REGISTRATION AND RESIDENCE PERMITS

All EU citizens have the right to reside in Malta on the basis of the right of movement and residence. This right is applicable to individuals who are working in Malta, as well as those not working there but who have sufficient financial support without relying on public funds. EU nationals do not require a visa to enter Malta. Together with their family members who are accompanying them, they are not obliged to apply for a residence document for a period of three months from their arrival in Malta. However, they are obliged to have in their possession a document of identification from their country, namely a passport or identity card.

The residence permit

The Immigration Act (Chapter 217 of the Laws of Malta) is the legal instrument that regulates the inward movement of foreigners into Malta.

If a European citizen wishes to remain in Malta for more than 3 months, they must be exercising their legal rights (studying, working or have sufficient means to live on) and apply for a residence card.

If a person wishes to remain here for more than three months and is not working, they are obliged to register their residence with the Department of Citizenship and Expatriate Affairs at Identity Malta. Normally, such requests are accepted if the person concerned proves that he/she is self-sufficient, among other conditions. The residence document issued to European citizens and their family members is valid for 5 years.

LOOKING FOR A JOB

Job seekers who have not yet arrived in Malta should contact the Malta EURES office who can offer personalised guidance on how and where to look for work.

If a job seeker is already in Malta, they should register with Malta’s Public Employment Service, Jobsplus at one of the Jobcentres (various localities are found on the Jobsplus website). Persons residing in Gozo need to register at the Jobsplus Office in Gozo. Jobsplus hosts the EURES services as well. Alternatively, they can access job opportunities through the Jobsplus webpage or the local EURES homepage. This site contains an online database of vacancies, which can be searched by industry, occupation and region. There is also a CV search facility which employers may use to search for job seekers. When a person registers with Jobplus as an unemployed person he/she is given personalised assistance in the form of an Employment Adviser.

Job vacancies are also advertised in trade magazines and local newspapers. A number of private employment agencies are also available, and a list of vacancies can be downloaded from the Links section of the Jobsplus website.

INCOME AND TAXATION

The standard Value Added Tax rate applicable to the purchase of most goods and services is 18%. Every 3 months, taxable persons registered for VAT and supplying intra-Community services from Malta are required to send the VAT Department in Malta a recapitulative statement showing the breakdown of all the exempt services supplied in the course of the previous calendar quarter. This statement should include the VAT numbers of customers from other Member States and the total value of intra-Community services supplied to each one. There is a monthly penalty for failure to submit this recapitulative statement on time.

The data obtained from the recapitulative statements in each of the EU Member States, including Malta, will be entered in the VAT Information Exchange System (VIES) by all the Member States for checking purposes.

Taxable persons are considered as those who carry out an economic activity, whatever the purpose or the result of that activity. Exempt persons such as medical doctors or insurance companies, and persons operating below the established threshold for small undertakings, are also considered as taxable persons even though they are not obliged to charge and collect VAT.

Income Tax

The tax rates for an individual are 0%-35%. Tax rates for individuals increase progressively according to the applicable income band, that is, the higher the income, the higher the tax rate. Corporate tax is fixed at 35%. There are reduced rates or complete exemptions for companies with low earnings.

Residents pay tax on income whether they are wage earners or self-employed. A person who meets the criteria to be considered a permanent resident, usually one who is resident for more than 183 days a year, will be taxed on their income in Malta and overseas. A foreign resident who is employed in Malta pays tax only on the income they earn in Malta.

The law stipulates that an employer is obliged to deduct at source, each month, the amount of tax payable on a wage. Certain deductions from the taxable income of an individual are allowable for tax purposes. Maltese residents can opt for a withholding tax of 15% on bank deposits and on interests from bonds and stocks. A dividend paid by a Maltese registered company to its shareholders confers a tax credit on its shareholders that is the equivalent of the tax paid by the company on the profits representing the source of the dividend distributed.

Income tax rates

TAX RATES

SINGLE PERSON

Taxable Income  

Multiply by  

Deduction

0 – 9 100

0

0

9 101 – 14 500

0.15

1 365

14 501 – 19 500

0.25

2 815

19 501 – 60 000

0.25

2 725

60 001 or more

0.35

8 725

 

SPOUSES

Taxable Income   

Multiply by   

Deduction

0 – 12 700

0

0

12 701 – 21 200

0.15

1 905

21 201 – 28 700

0.25

4 025

28 701 – 60 000

0.25

3 905

60 001 or more

0.35

9 905

 

PARENT

Taxable Income

Multiply by

Deduction

0 – 10 500

0

0

10 501 – 15 800

0.15

1 575

15 801 – 21 200

0.25

3 155

21 201 – 60 000

0.25

3 050

60 001 or more

0.35

9 050

Persons not resident in Malta

As a general rule, a person employed but not residing in Malta and who spends a period of less than 183 days in Malta is taxed using non-resident rates (see the relevant rates below). However, if an individual proves to the satisfaction of the Commissioner for Revenue that their employment contract covers a period of more than 6 months over a 12-month period, they qualify to be taxed at normal rates (resident rates – see table above). This also applies if during the relevant year the period of employment was of less than 183 days.

Persons not resident in Malta from the European Union or the European Economic Area.

Individuals who are employed but not resident in Malta, originating from the European Union (EU) or the European Economic Area (EEA), and who earn more than 90% of their global income in Malta, qualify for the resident tax rates in accordance with the proviso to Article 56(1)(c) of the Income Tax Act.

However, when an individual who is employed but not resident in Malta, and who is a national of an EU or EEA country but who does not earn up to 90% of their global income from Malta, may choose to be taxed according to the more favourable tax calculation in accordance with Article 56(1)(c)(iv). For further information see the examples on page 8 of the Tax Return Help Booklet via the link below.

Tax rate for individuals not residing in Malta

For each euro on the first EUR 700

0 cents (0%)

For each euro on the next EUR 2 400

20 cents (20%)

For each euro on the next EUR 4 700  

30 cents (30%)

For each euro of the remainder

35 cents (35%)

INCOME AND COST OF LIVING

In Malta personal income is mainly derived from full-time or part-time employment and from self-employment in small businesses. Income can include salaries, pensions, leave allowance, unemployment benefits, educational support, etc.

Income from capital includes income from moveable and immovable property (including the rental value of owner-occupied dwellings), dividends, interest, and certain capital gains that are taxed as ordinary income.

Comparison of minimum wages per month (Eurostat February 2019)

Country

Minimum wage/month (EUR)

Bulgaria

 286

Romania

 446

Lithuania

 555

Latvia

430

Czech Republic

 519

Hungary

 464

Croatia

 506

Slovakia

 520

Poland

 523

Estonia

 540

   

Portugal

 700

Greece

 683 

Malta

 758

Slovenia

 887 

Spain

 1 050

United Kingdom

 1 453

France

 1 521

Germany

 1 557

Belgium

 1 594

The Netherlands

 1 616

Ireland

 1 656

Luxembourg (Grand Duchy)  

 2 071

Bonuses

The Government grants an annual cost of living wage increase for all full-time employees. Bonuses are payable to employees four times a year as follows:

March

€121.16

June

€135.10

September  

€121.16

December

€135.10

Text last edited on: 05/2019 on European Job Mobility Portal

COST OF LIVING

The cost of living in Malta has historically been lower than in most of the countries of central Europe. However, this situation is changing rapidly as the costs of housing, insurance and general products have risen considerably. Living standards in Malta are good and compare well with those of continental Europe. Life expectancy at birth and infant mortality rate are comparable to those of advanced European economies. Education, health and sanitation facilities are of a very high standard and available to all. International Living magazine’s 2011 Quality of Life Index ranks Malta in 2nd place behind the United States of America and ahead of EU Member States France, Belgium, Germany and Austria in the Top Ten. Indices for Malta are exceptionally high in terms of its leisure and culture, the environment, freedom, health, safety and security, and climate. Annual living costs in Malta are substantially lower than most of the developed European Countries. Safety and security are outstanding. Children can play outside in absolute safety, and all areas are safe to walk or drive around at night. And Malta’s freedom and climate rate is the highest of all in the survey! The following is a list of some items and their prices in Malta to give an idea of the cost of everyday living in Malta:

Restaurants

Average

Meal, inexpensive restaurant

EUR 12.00

Meal for two, mid-range restaurant, three courses  

EUR 50.00

Combo meal at McDonalds or similar

 EUR 8.00

Domestic beer (0.5 litre draught)

EUR 2.50

Imported beer (0.33 litre bottle)

 EUR 2.66

Cappuccino (regular)

 EUR 1.87

Coke/Pepsi (0.33 litre bottle)

 EUR 1.57

Water (0.33 litre bottle)

 EUR 1.03

Markets

Average

Milk (regular), 1 litre

 EUR 0.88

Loaf of fresh white bread (500g)

White rice (1kg)

 EUR 0.98

EUR 1.85

Eggs (12)

 EUR 2.23

Fresh cheese (1kg)

 EUR 7.38

Chicken breast (boneless, skinless) (1kg)  

 EUR 6.61

Beef (1kg) (or equivalent red meat)

 EUR 10.69

Apples (1kg)                                

 EUR 2.26 

Oranges (1kg)

Banana (1kg)

 EUR 2.16

EUR 1.72

Potatoes (1kg)

 EUR 1.21

Lettuce (1 head)

 EUR 1.27

Water (1.5 litre bottle)

 EUR 0.71

Bottle of wine (mid-range)

 EUR 5.00

Domestic beer (0.5 litre bottle)

 EUR 1.29

Imported beer (0.33 litre bottle)

 EUR 1.80

February 2019. Source: Numbeo

Text last edited on: 05/2019 on European Job Mobility Portal

EDUCATION SYSTEM

The education system is divided into primary, secondary, post-secondary, and tertiary levels. There is also a pre-primary level and childcare services.

Childcare services are offered mostly by the private sector. The Government has a number of childcare centres around the country. Childcare services are available for children aged 03. The centres operate free of charge for parents who are working or studying. . Children between the ages of 3 and 5 can attend pre-primary nurseries. These are state-run and free of charge.

Primary education is compulsory between the ages of 5 and 11. Following school reforms, there is no longer a system of examinations that determines which school a child will attend depending on the results. The school is determined by the catchment area. Secondary education is compulsory from the ages of 11 to 16. During the 2014/15 academic year, the co-education system was brought in at national level following a probation period.

Education in Malta is compulsory from the ages of 5 to 16. Legal action is taken against those parents or legal guardians who do not send their children to school during these years.

Post-secondary education is for students aged between 16 and 18. During this 2-year period, students are equipped with the academic skills and qualifications they need before enrolling at university. In post-secondary vocational education, students learn new skills in their vocational training area before taking up actual employment or continuing their studies.

Tertiary-level education in Malta is mostly provided by the country's only university, the University of Malta. This was established in 1592 and is of a very high standard. The University of Malta is an international university with students coming from all over the globe. Naturally, most of the students are Maltese. Undergraduate courses at the University of Malta are free of charge.

Vocational education at post-secondary and tertiary levels is mostly given at the Malta College of Arts, Science and Technology (MCAST), which also offers courses at degree level. MCAST also offers degree courses. The Institute of Tourism Studies (ITS) offers vocational training in the field of tourism.

In Malta there are also a number of private sector training service providers acting as agents for international universities abroad. It is thus possible to live in Malta and study and obtain a degree, at bachelor’s, master’s and doctoral levels, from a non-Maltese university through distance learning and/or e-learning.

State primary schools are found in practically every town and village in the Maltese islands, including in Gozo. There are state secondary schools in a number of localities. The University of Malta, MCAST and ITS are all located in central Malta, thus making it easier for students to travel to them.

Apart from state schools, which are free of charge, there are a number of schools at primary, secondary and post-secondary level owned by the Catholic Church, other faiths, and the private sector. These are fee-paying.

RECOGNITION OF DIPLOMAS AND QUALIFICATIONS

Obtaining recognition of one’s qualifications and competencies may play a vital role in a person’s decision to seek employment in another EU country. Unfortunately, the different educational and training systems often make it difficult for employers and institutions to evaluate qualifications properly.

The recognition of professional qualifications

As a basic principle, EU citizens should be able to practice their profession in any other Member State. In reality, the different national requirements block access to certain professions in hosting countries.

In order to address these differences, the EU has set up a system for the recognition of professional qualifications. In this system, a distinction is made between regulated professions (profession for which certain qualifications are required by law) and professions that are not legally regulated in the hosting Member State.

The European Commission has established a set of instruments to ensure greater transparency and the recognition of qualifications, for academic and professional objectives.

  • The European Qualifications Framework (EQF). The main objective of this framework is to create links between the different national qualification systems to facilitate the recognition of diplomas. Individuals and employers may use the EQF to more easily understand and compare qualifications earned in different countries. Countries may link their qualification systems to the EQF – and as from 2012, all new qualifications may be referred to an EQF level.
  • National Academic Recognition Information Centres (NARICs) In 1984 a network of National Academic Recognition Information Centres was set up on the initiative of the European Commission. The NARICs provide consultancy about the academic recognition of periods of study spent abroad. NARICs, which are found in all EU Member States as well as countries of the European Economic Zone, play a vital role in the process of recognition of qualifications. The Malta NARIC is the MQRIC and applications for the recognition of diplomas and qualifications are made online. More information can be found in the links section.
  • The European Credit Transfer and Accumulation System (ECTS) The objective of this system is to facilitate further the recognition of periods of study spent abroad. This allows for the transfer of learning between different educational institutions and offers a flexible way of achieving a degree.
  • Europass. Europass is an instrument that ensures the transparency of professional skills. It is made up of five standardised documents: the CV (Curriculum Vitae); a language passport; certificate supplements; diploma supplements; and a Europass document about Mobility. The Europass system makes skills and qualifications clearer and easier to understand in different parts of Europe. Europass national centres have been set up in every country of the EU and the European Economic Area.
  • The Commission Database on regulated professions includes a searchable list of regulated professions in EU Member States, in EEA countries and Switzerland, together with contact points and information on competent authorities.

 USEFUL LINKS

http://www.jobsplus.gov.mt - Public Employment Service

http://www.ird.gov.mt - National Taxation Service

https://www.gov.mt - Government of Malta

http://www.foreign.gov.mt - Ministry of Foreign Affairs of Malta

http://www.its.gov.mt - Institute of Tourism Studies

http://www.education.gov.mt - List of public, religuous and private schools

https://cfr.gov.mt - Office of the Commissioner for Revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  • Не заминавайте за работа в чужбина без да имате пълна информация, която да сте провели поне от два различни източника – за мястото на което отивате, за работата която ще извършвате, за условията на пребиваване и институциите, към които можете да се обърнете при възникване на проблеми. Следва да заминете със средства, които да Ви позволят да се устроите първоначално или да покрият пътуване обратно до България;
  • Посредническите агенции не следва да вземат такси от търсещите работа лица за предлаганите услуги. Средства могат да се удържат при ангажимент от страна на посредническата агенция за осигуряване на транспортни разходи, квартира или обучение. Заплащането „на ръка” на частни лица за намиране на работа в почти всички случаи е свързано с измама, при която нямате защита от държавните институции;
  • Никога не подписвайте документи и договори, с чието съдържание не сте запознати (особено ако са на чужд език, които не владеете). Задължително следва да пазите оригинал или копие на подписаните документи;
  • Пазете личните си документи за самоличност и не се съгласявайте да бъдат задържани от други лица; не предоставяйте документите си на трети лица;
  • При работа с обяви в интернет и посреднически фирми, за които имате съмнения, е препоръчително да бъде направена допълнителна самостоятелна проверка на предлаганата оферта за работа – по отношение на регистрация на фирмата в съответната държава, проверка на тяхната интернет страница, осъществяване на връзка с техен отдел за човешките ресурси и др.;
  • При оферти за работа, публикувани в интернет винаги проверявайте предоставените данни за контакт – предоставените телефони следва да съответстват на тези, публикувани на официалната интернет страница на работодателя, в почти всички случай знак за измама е, ако при наличие на интернет страницата на работодателя кореспонденцията с Вас се осъществява чрез електронни адреси на безплатни сървъри (Gmail, Yahoo, Hotmail);
  • Когато, независимо от начина на изпращане, на лицата се изискват суми за различни такси, комуникацията се води само по интернет или се уговарят срещи извън офиси на посредника, това е сигурен знак, че се касае за измамни практики;
  • Следва подробно да проучите условията на посредничеството за намиране на работа, които Ви се предлагат и условията на заетостта в другата държава, както и задълженията които поемате. Трябва да имате предвид, че предлагането на консултантски, информационни услуги, съвети за стартиране на работа като самонаето лице може да става срещу заплащане, но в този случай няма трудов договор, фирмата няма задължение да Ви осигури заетост и Ваша отговорност ще бъде да се регистрирате по всички изисквания на държавата, в която ще пребивавате;
  • Изключително внимателно следва да се подхожда към неформални предложения за съдействие за намиране на работа, отправяни от страна на познати и приятели – без да имате директна връзка с работодателя на практика нямате никаква гаранция за наемане и често след пристигане лицата остават без средства и подслон;
  • Приемането на нерегламентирана и нелегална заетост крие изключително големи рискове, при работа при тези условия обикновено нямате защита по условията на трудовото законодателство на съответната държава за работното време, заплащането, почивките.

Анкети

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