Social Security Rates

Employee & Employer Social Security Rates in Malta

Social Security Contributions (Class 1) Rates
Basis 2017

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

Employer
A €0.10 €169.76 €6.62 €6.62
B €0.10 €169.76 €16.98³ €16.98
C
born up to
31/12/1961
 € 169.77 €346.61 10% 10%
D
born up to
31/12/1961
€346.62 €34.66 €34.66
C
born after
31/12/1961
€168.77 €438.53 10% 10%
D
born after
31/12/1961
€438.54  €43.85 €43.85
E 10%
Max. €4.38
10%
Max. €4.38
F 10%
Max. €7.94
10%
Max. €7.94

Social Security Contributions (Class 1) Rates
Basis 2016

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

Employer
A €0.10 €168.01 €6.62 €6.62
B €0.10 €168.01 €16.80³ €16.80
C
born up to
31/12/1961
 € 168.02 €344.86 10% 10%
D
born up to
31/12/1961
€344.87 €34.49 €34.49
C
born after
31/12/1961
€168.02 €425.73 10% 10%
D
born after
31/12/1961
€425.74  €42.57 €42.57
E 10%
Max. €4.38
10%
Max. €4.38
F 10%
Max. €7.94
10%
Max. €7.94

Social Security Contributions (Class 1) Rates
Basis 2015

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

Employer
A €0.10 €166.26 €6.62 €6.62
B €0.10 €166.26 €16.63³ €16.63
C
born up to
31/12/1961
 € 166.27 €343.11 10% 10%
D
born up to
31/12/1961
€343.12 €34.31 €34.31
C
born after
31/12/1961
€166.27 €418.25 10% 10%
D
born after
31/12/1961
€418.26  €41.83 €41.83
E 10%
Max. €4.38
10%
Max. €4.38
F 10%
Max. €7.94
10%
Max. €7.94

Social Security Contributions (Class 1) Rates
Basis 2014

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

Employee
A € 0.10 € 165.68 € 6.62 € 6.62
B € 0.10 € 165.68 € 16.57³ € 16.57
C
born up to
31/12/1961
 € 165.69 € 352.53 10% 10%
D
born up to
31/12/1961
€ 342.54 € 34.25 € 34.25
C
born after
31/12/1961
€ 165.69 € 412.14 10% 10%
D
born after
31/12/1961
€ 412.14  € 41.21 € 41.21
E 10%
Max. € 4.38
10%
Max. € 4.38
F 10%
Max. € 7.94
10%
Max. € 7.94

Social Security Contributions (Class 1) Rates
Basis 2013

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

Employee
A € 0.10 € 162.19 € 6.62 € 6.62
B € 0.10 € 162.19 € 16.22³ € 16.22
C
born up to
31/12/1961
 € 162.20 € 339.04 10% 10%
D
born up to
31/12/1961
€ 339.05 € 33.90 € 33.90
C
born after
31/12/1961
€ 162.20 € 403.15 10% 10%
D
born after
31/12/1961
€ 403.16  € 40.32 € 40.32
E 10%
Max. € 4.38
10%
Max. € 4.38
F 10%
Max. € 7.94
10%
Max. € 7.94

  • 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
  • ³Or if the employee chooses, 10% of the basic weekly wage. This rate of contribution entitles the contributor to pro-rata contributory benefits

All full-time or part-time employees who are employed for less than eight (8) hours in any one calendar week are not considered as being in insurable employment for Social Security Contribution purposes during that week.