Maternity Fund Contributions

Maternity Fund Contribution Rates in Malta

Maternity Fund Employers’ Contribution Rates
Basis 2017

Category Basic
Wage¹
From
Basic
Wage¹
To
Weekly
Rate² for
Employee
Weekly
Rate² for

Employer
A €0.10 €169.76 € – €0.20
B €0.10 €169.76 € – €0.51
C
born up to
31/12/1961
 €169.77 €346.61 0% 0.3%
D
born up to
31/12/1961
€346.62 € – €1.04
C
born after
31/12/1961
€169.77 €438.53 0% 0.3%
D
born after
31/12/1961
€438.54  € – €1.32
E 0% 0.3%
Max. €0.13
F 0% 0.3%
Max. €0.24

Maternity Fund Employers’ Contribution Rates
Basis 2016

Category Basic
Wage¹
From
Basic
Wage¹
To
Weekly
Rate² for
Employee
Weekly
Rate² for

Employer
A €0.10 €168.01 € – €0.20
B €0.10 €168.01 € – €0.50
C
born up to
31/12/1961
 € 168.02 €344.86 0% 0.3%
D
born up to
31/12/1961
€344.87 € – €1.03
C
born after
31/12/1961
€168.02 €425.73 0% 0.3%
D
born after
31/12/1961
€425.74  € – €1.28
E 0% 0.3%
Max. €0.13
F 0% 0.3%
Max. €0.24

Maternity Fund Employers’ Contribution Rates
Basis 2015

Category Basic
Wage¹
From
Basic
Wage¹
To
Weekly
Rate² for
Employee
Weekly
Rate² for

Employer
A €0.10 €166.26 € – €0.20
B €0.10 €166.26 € – €0.50
C
born up to
31/12/1961
 € 166.27 €343.11 0% 0.3%
D
born up to
31/12/1961
€343.12 € – €1.03
C
born after
31/12/1961
€166.27 €418.25 0% 0.3%
D
born after
31/12/1961
€418.26  € – €1.25
E 0% 0.3%
Max. €0.13
F 0% 0.3%
Max. €0.24

  • Category A = Persons under 18 years of age earning not more than the amount indicated
  • Category B = Persons aged 18 and over, earning not more than the amount indicated
  • Category C = All persons whose basic weekly wage is between the amounts indicated
  • Category D = All persons whose basic weekly wage is equal to or exceeds the amount indicated

  • Category E = Students* under 18 years of age
  • Category F = Students* 18 years old and over

* Students who are following a full-time course of studies or instruction under the Student-Worker Scheme, or other similar schemes (including the Extended Skills Training Schemes, but excluding the Worker-Student Schemes) involving distinct work and study periods for which they are receiving remuneration.

  • ¹Basic Weekly Wage or the weekly equivalent of the basic monthly salary
  • ²For percentage rates, the weekly rate payable is calculated to the nearest cent
  • Weekly contributions commence as of Monday the 6th July  2015.

General Policy
The employers of all male or female employees (full-time or part-time or casual workers) on the employers’ Final Settlement System (FSS) are obliged to pay the Maternity Fund Contribution for every employee, whether or not the Social Security Contributions (SSC) are being paid by another employer.

Exemptions
Employers are not obliged to pay the Maternity Fund Contribution for these categories of employees:
– employees in the general government sector, authorities, agencies and public corporations;
– employees who are on unpaid leave and are not paying National Insurance contributions (NI);
– directors who are on the FSS system but pay Class 2 Social Security Contributions otherwise known as the self-employed rates;
– employees who are exempted by the Social Security Department from paying National Insurance contributions, such as pensioners over 65 years of age, certain low income casual workers and expatriate employees who pay their Social Security contributions in another country.