Malta Social Security Contributions 2012

Trudy Marie Attard | Published on 16 Feb 2012 | Updated on 18 Feb 2016

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The Malta Social Security System as we know it nowadays was formed in 1998. The Malta Commissioner of Inland Revenue is responsible for the collection and enforcement of the social security contributions. The Maltese Social Security System covers residents aged 18 or more, employees and employers in Malta, and students in certain work-study programs. Both employers and employees contribute 10% of their gross salary to the social security system. Moreover, sick leave benefits are paid to employees and 13 weeks of fully paid maternity leave are granted by employers to their employees.

Malta Social Security Contributions 2015 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.

Malta Social Security Contributions 2015

 

Basic Weekly Wage1 €

Weekly Rate Payable2 €

 

Category

 

From

To

by Employee

by Employer

Total

 

A

 

0.10

166.26

6.62

6.62

13.24

 

B

 

0.10

166.26

16.63*

16.63

33.26

 

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

 

Persons born up to 31st December 1961

 

C

 

166.27

343.11

10%

10%

n/a

 

D

 

343.12

n/a

34.31

34.31

68.62

 

 

Persons born from 1st January 1962 onwards

 

C

 

166.27

418.25

10%

10%

n/a

 

D

 

418.26

n/a

41.83

41.83

83.66

 

 

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

 

 

1 Basic Weekly Wage or the weekly equivalent of the basic monthly salary.

 

2 For percentage rates, the weekly rate payable is calculated to the nearest cent.

 

Malta Social Security Contributions 2014 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.

 

Malta Social Security Contributions ​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 wage. 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

 

 

1 Basic Weekly Wage or the weekly equivalent of the basic monthly salary.

 

2 For percentage rates, the weekly rate payable is calculated to the nearest cent.

 

Malta Social Security Contributions 2013 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.

 

Malta Social Security Contributions 2013

 

Basic Weekly Wage1 €

Weekly Rate Payable2 €

 

Category

 

From

To

by Employee

by Employer

Total

 

A

 

0.10

162.19

6.62

6.62

13.24

 

B

 

0.10

162.19

16.22*

16.22

32.44

 

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

 

Persons born up to 31st December 1961

 

C

 

162.20

339.04

10%

10%

n/a

 

D

 

339.05

n/a

33.90

33.90

67.80

 

 

Persons born from 1st January 1962 onwards

 

C

 

162.20

403.15

10%

10%

n/a

 

D

 

403.16

n/a

40.32

40.32

80.64

 

 

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

 

 

1 Basic Weekly Wage or the weekly equivalent of the basic monthly salary.

 

2 For percentage rates, the weekly rate payable is calculated to the nearest cent.

 

Malta Social Security Contributions 2012 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.

 

Malta Social Security Contributions 2012

 

Basic Weekly Wage1 €

Weekly Rate Payable2 €

 

Category

 

From

To

by Employee

by Employer

Total

 

A

 

0.10

158.11

6.62

6.62

13.24

 

B

 

0.10

158.11

15.81*

15.81

31.26

 

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

 

Persons born up to 31st December 1961

 

C

 

158.12

334.96

10%

10%

n/a

 

D

 

334.97

n/a

33.50

33.50

67.00

 

 

Persons born from 1st January 1962 onwards

 

C

 

158.12

378.50

10%

10%

n/a

 

D

 

378.51

n/a

37.85

37.85

75.70

 

 

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

 

 

1 Basic Weekly Wage or the weekly equivalent of the basic monthly salary.

 

2 For percentage rates, the weekly rate payable is calculated to the nearest cent.

 

 

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