Taxpayer Service Telephone  153  Taxpayer Service e-Mail  taxpayerservice.ird@gov.mt

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.

  • 2017

    Basic Weekly Wage1Weekly Rate Payable2
    CategoryFromToby Employeeby EmployerTotal
    A0.10169.766.626.6213.24
    B0.10169.7616.98*16.9833.96
    *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
    C169.77346.6110%10%n/a
    D346.62n/a34.6634.6669.32
     
    Persons born from 1st January 1962 onwards
    C169.77438.5310%10%n/a
    D438.54n/a43.8543.8587.70
     
    En/an/a10% Max.4.3810% Max.4.38n/a
    Fn/an/a10% Max.7.9410% Max.7.94n/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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