If a Maltese or EU national works abroad but is hired by an employer based in Malta, an engagement form must still be submitted to Jobsplus. These employees should check with the Department of Social Security (at iru.dss@gov.mt) to determine where their Social Security contributions should be paid. They should also check with the Commissioner for Revenue (CfR) where income tax should be paid. Third Country Nationals working abroad cannot be registered with Jobsplus.