Malta Social Security Contribution (SSC) 2026

Class 1 — employees (2026)

Class 1 SSC is 10% employee + 10% employer of the basic weekly wage only (bonuses, allowances and overtime are excluded). The 2026 ceiling rose about 3% to €559.30/week (€29,083.60/year) for individuals born on or after 1 January 1962, producing a maximum contribution of €55.93 per side per week (€2,908.36/year each side). The pre-1962 cohort caps at €490.38/week → €49.04 per side.

The six statutory categories

Cat	Who	Weekly
A	Under 18 earning ≤ €229.44/week	€6.62 each side
B	18+ earning ≤ €229.44/week (minimum wage)	€22.94 each side (flat)
C	Earning in the variable band (€229.45 up to ceiling)	10% of actual basic wage
D	Earning above the ceiling	€49.04 (pre-1962) / €55.93 (post-1962)
E	Students under 18 (Student-Worker)	10%, capped €4.38
F	Students 18+ (Student-Worker)	10%, capped €7.94

Special cases

Over-65 workers generally incur no SSC once past pension age; the employer obligation ceases.
Part-time under 8 hours/week with the same employer falls outside Class 1 and must pay Class 2 if annual income exceeds €910.
Directors' fees (directorship only) are not subject to Class 1 SSC; if the director is also an employee, employment remuneration attracts SSC.

Class 2 — self-employed (2026)

Class 2 SSC is 15% of prior-year net annual income, paid every four months. The 2026 structure:

SA minimum €36.18/week — for low earners, part-time self-occupied women, students under 25, and pensioners under the threshold.
SB band — applies to net income €12,544–€29,083 at 15%.
SC cap €83.89/week (€4,362.28/year) for the post-1962 cohort earning ≥€29,083.36 (pre-1962: €73.56/week).

Farmers get preferential reduced rates under Class 2.

Maternity Leave Trust Fund

Employer-only contribution of 0.3% of basic wage: €0.69/week at Cat B, up to €1.68/week at the post-1962 cap. The fund reimburses employers for maternity leave paid to employees.

Worked example

Single employee on €40,000 gross annual (€769.23/week), post-1962 cohort: