Inclusion, Equality and Social Welfare

An elderly person or a disabled person who employs a carer , as the employee, has the option to be exempted from paying his/her share of Social Security Contributions as the employer of a carer. Nevertheless, as an employer one still needs to pay the employee’s, who is the carer, Social Security Contributions.
 

An Exemption Certificate will be issued by the Department of Social Security exempting the applicant from paying his share of Social Security Contributions as the employer of a carer.

An Exemption Certificate is valid for twelve (12) months and must be renewed annually or upon a change in the carer, as the employee, employment circumstances, such as change of carer.

The applicant, as an employer, is obliged to pay Class I Social Security Contributions on behalf of the carer, as the employee, to the Commissioner for Revenue every month through the FS-5 system. However, by attaching a copy of the Exemption Certificate issued by the Department of Social Security, the applicant, as the employer, may omit his share of Social Security Contributions from the FS-5 payments.

It is important to note that if the carer is a third country national and is exempted by a certificate issued by the Department of Social Security from paying social security contributions in Malta, the employer of the carer does not need to apply to be exempted from the employer’s share of social security contributions for that same employed carer. This is because, once the employed carer is exempted from paying social security contributions in Malta, the employer is simultaneously exempted from their share of those same contributions on behalf of the employed carer.

• The carer, who is the employee, must be insured under the Maltese Social Security as per Social Security Act (Cap. 318.) and therefore must be in possession of a Social Security Number. Click here for the carer to register under the Social Security Act.

• The applicant, as the employer, must register the employment of the carer with Jobsplus and the Commissioner for Revenue, thereby be in possession of a PE Number, which is the number issued through the Commissioner for Revenue when registering as an employer.

   

• The carer, as the employee, must have a a Jobsplus working permit.

Fill in and submit the application online.

Note: The application requires a mandatory email address of either the applicant or his/her representant, which is necessary for the purpose of receiving the exemption certificate.