Department of Social Security (Cap. 318)
Class 1 Social Security Contributions (SSC) 2026
Class 1 Social Security Contributions in Malta apply to employed persons. Contributions are calculated on basic weekly wages, subject to statutory weekly caps and age categories.
Class 1 weekly contribution categories (2026)
| Category | Age & weekly wage condition | Employee weekly SSC | Employer weekly SSC |
|---|---|---|---|
| Category A | Under 18 years old, earning ≤ €229.44 / week | Fixed €6.62 / week | Fixed €6.62 / week |
| Category B | 18+ years old, earning ≤ €229.44 / week (minimum wage) | Fixed €22.94 / week | Fixed €22.94 / week |
| Category C / D (post-1962) | 18+ years old, born on or after 1 January 1962, earning more than €229.44/wk | 10% of basic weekly wage (max €55.93 / week; ceiling €559.30/wk) | 10% of basic weekly wage (max €55.93 / week; ceiling €559.30/wk) |
| Category C / D (pre-1962) | 18+ years old, born on or before 31 December 1961, earning more than €229.44/wk | 10% of basic weekly wage (max €49.04 / week; ceiling €490.38/wk) | 10% of basic weekly wage (max €49.04 / week; ceiling €490.38/wk) |
Categories E and F (student-workers under the Student-Worker Scheme) carry their own capped rates and are not shown in this table.
Maternity Leave Fund (MLF)
Employers in Malta pay an additional 0.3% of basic weekly wage per employee into the Maternity Leave Fund. This contribution is borne 100% by the employer and is never deducted from employee net pay.
Annual SSC ceilings
For employees born on or after 1 January 1962, maximum employee Class 1 SSC is €55.93 × 52 = €2,908.36 / year. For employees born on or before 31 December 1961, maximum SSC is €49.04 × 52 = €2,550.08 / year.