Social Security Self Employed Rates

Self Employed & Self Occupied Social Security Rates in Malta

Social Security Contributions (Class 2) Rates
Basis 2017

Category Income
From

Income
To

Weekly
Rate
all persons

Weekly
Rate
full-time farmers²

SP³ €1,005 €8,591 €24.78 rates to be announced
SA €910 €10,050 €28.99¹ rates to be announced
SB
born up to
31/12/1961
 €10,051 €18,024 15% rates to be announced
SC
born up to
31/12/1961
€18,025 €51.99 rates to be announced
SB
born after
31/12/1961
€10,051 €22,804 15% rates to be announced
SC
born after
31/12/1961
€22,805  €65.78 rates to be announced

Social Security Contributions (Class 2) Rates
Basis 2016

Category Income
From

Income
To

Weekly
Rate
all persons

Weekly
Rate
full-time farmers²

SP³ €1,005 €8,500 €24.52
SA €910 €9,960 €28.73¹ €19.15
SB
born up to
31/12/1961
 € 9,961 €17,933 15% 10%
SC
born up to
31/12/1961
€17,934 €51.73 €34.49
SB
born after
31/12/1961
€9,961 €22,138 15% 10%
SC
born after
31/12/1961
€22,139  €63.86 €42.57

Social Security Contributions (Class 2) Rates
Basis 2015

Category Income
From

Income
To

Weekly
Rate
all persons

Weekly
Rate
full-time farmers²

SP³ €1,005 €8,409 €24.26
SA €910 €9,869 €28.47¹ €18.98
SB
born up to
31/12/1961
 € 9,870 €17,842 15% 10%
SC
born up to
31/12/1961
€17,843 €51.47 €34.31
SB
born after
31/12/1961
€9,870 €21,749 15% 10%
SC
born after
31/12/1961
€21,750  €62.74 €41.83

Social Security Contributions (Class 2) Rates
Basis 2014

Category Income
From

Income
To

Weekly
Rate
all persons

Weekly
Rate
full-time farmers²

SP³ € 1,005 € 8,379 € 24.17
SA € 910 € 9,839 € 28.38¹ € 18.92
SB
born up to
31/12/1961
 € 9,840 € 17,811 15% 10%
SC
born up to
31/12/1961
€ 17,812 € 51.38 € 34.25
SB
born after
31/12/1961
€ 9,840 € 21,431 15% 10%
SC
born after
31/12/1961
€ 21,432  € 61.82 € 41.21

Social Security Contributions (Class 2) Rates
Basis 2013

Category Income
From

Income
To

Weekly
Rate
all persons

Weekly
Rate
full-time farmers²

SP³ € 1,005 € 8,197 € 23.65
SA € 910 € 9,656 € 27.86¹ € 18.57
SB
born up to
31/12/1961
 € 9,657 € 17,629 15% 10%
SC
born up to
31/12/1961
€ 17,630 € 50.85 € 33.90
SB
born after
31/12/1961
€ 9,657 € 20,964 15% 10%
SC
born after
31/12/1961
€ 20,965  € 60.47 € 40.32

  • Self Occupied Persons – persons who earn income from Trade, Business, Profession, Vocation or any other economic activity that exceeds €910 per annum.
  • Self Employed Persons – persons who receive income from rents, investments, capital gains or any other income.

  • Rates for Class Two Social Security Contributions are based on the annual net profit or income for the year preceding the contribution payment year.
  • Persons who in the preceding year did not earn an annual net profit or income exceeding €910 may be eligible for an exemption from the payment of Social Security Contributions in the contribution payment year. An exemption form may be obtained from any Social Security Department district office.

  • ¹Part-time self-employed women whose annual income is within the limits indicated in Category SA may opt to pay 15% of the annual net earnings per annum rather than the weekly minimum rate as indicated.  If the insured person elects to pay a contribution that is less than that indicated, such contribution may, if the person qualifies for a contributory benefit or a contributory pension, result in the receipt of a reduced contributory benefit or contributory pension.  Self-employed women wishing to apply for these reduced rates must apply for this concession on the appropriate Form PTSE01.
  • ²These reduced rate are applicable for full-time farmers as identified by the Department of Agriculture.  Full-time farmers and breeders wishing to apply for these reduced rates must apply for this concession on the appropriate Form FTFB01.
  • ³The SP category applies only to single persons who are not self occupied

Fgura, Marsa, Qormi, San Gwann, Vittoriosa

Monday to Friday
08:00am – 01:00pm

Siggiewi

Wednesday & Friday
08:00am – 12:00pm

All other offices

Monday to Friday
08:00am – 12:00pm
01:30pm – 04:30pm

Siggiewi

Wednesday & Friday
08:00am – 12:00pm

All other offices

Monday to Friday
08:00am – 12:00pm