Malta Social Security Contributions for employees

jspiteri | 27 Jan 2014

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Class 1 Social Security Contributions

Category Description

 

Category

Description

 
 

A

Persons under 18 years of age earning not more than the amount indicated below.

 
 

B

Persons aged 18 and over, earning not more than the amount indicated below.

 
 

C

All persons whose basic weekly wage is between the amounts indicated below.

 
 

D

All persons whose basic weekly wage is equal to or exceeds the amount indicated below.

 
 

E

Students* under 18 years of age.

 
 

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.

 

2014

 

 

Basic Weekly Wage1 €

Weekly Rate Payable2 €

 

Category

 

From

To

by Employee

by Employer

Total

 

A

 

0.10

165.68

6.62

6.62

13.24

 

B

 

0.10

165.68

16.57*

16.57

33.14

 

*Or if the employee chooses, 10% of the basic weekly wage1. This rate of contribution entitles the contributor to pro-rata contributory benefits.

   
 

Persons born up to 31st December 1961

 

C

 

165.69

342.53

10%

10%

n/a

 

D

 

342.54

n/a

34.25

34.25

68.50

 
 

Persons born from 1st January 1962 onwards

 

C

 

165.69

412.14

10%

10%

n/a

 

D

 

412.15

n/a

41.21

41.21

82.42

 
 

E

 

n/a

n/a

10% Max.4.38

10% Max.4.38

n/a

 

F

 

n/a

n/a

10% Max.7.94

10% Max.7.94

n/a

 
 

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

 

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