Employee & Employer Social Security Rates in Malta
- 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.
