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Servizz.gov > Inclusion, Equality and Social Welfare > Social Solidarity > Benefits and Services > Social Security Contributions

Social Security Contributions

  • Exemption for Self-Occupied Persons from paying Class 2 Social Security Contributions (DSS)

    A person may be exempted from paying Class 2 Social Security Contributions (Contributions paid by self-occupied persons) due to a low income or earnings. No credits will be awarded for exemption period. 
  • Exemption for Third-Country National Employees to Register under the Social Security Act (DSS)

    Third-country national employees who are either citizens of countries with whom Malta has a bi-lateral social security agreement (Canada, Australia, New Zealand and Libya); or are third-country nationals employed in Malta as personal carers with individual employers, may request to be exempted from registering in Malta under the Social Security Act (Cap. 318.). This is as long as state contributions are being paid in the home country, and as long as being covered by a valid Private Health Insurance Policy applicable for Maltese national healthcare with a minimum coverage of one hundred thousand euro (€100,000.00).
     

    Other third-country national employees who are neither citizens of countries with whom Malta have a bi-lateral social security agreement nor employed in Malta as personal carers, may request to be exempted up to 28th February 2027 for one final time. After this date, no further exemption certificates shall be issued to third-country nationals who are not citizens of countries with whom Malta has a bi-lateral social security agreement or not employed in Malta as personal carers.
     

    An Exemption Certificate will be issued by the Department of Social Security exempting the individual from registering in Malta.

  • Exemption from Payment of the Employer’s Share of Social Security Contributions for Elderly or Disabled Persons who employ a Carer (DSS)

    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.
     

  • Retrospective Payment of Social Security Contributions – Invalidity (DSS)

    This scheme is intended for Maltese residents or persons insured for Maltese Social Security purposes, whereby eligible applicants can pay back-dated Social Security Contributions which are missing from their respective contribution history. The scope of this scheme is to enable applicants either qualify for a contributory pension, or else enhance their current or potential pension payment rate.

  • Retrospective payment of Social Security Contributions – JobsPlus1990 (DSS)

    This scheme is intended for Maltese residents whose official Jobsplus records indicate period/s of gainful occupation before the establishment of the Employment and Training Corporation (today Jobsplus); but having same period not officially covered by Social Security Contribution insurance payments. The scope of this scheme is to enable eligible applicants to qualify for a minimum contributory pension from Malta, because otherwise, due to not having the minimum requirement of paid Social Security Contributions, they are rendered ineligible for such pension.

  • Retrospective Payment of Social Security Contributions (DSS)

    This Scheme is intended for Maltese residents or persons registered under the Maltese Social Security Act (Cap. 318.). Eligible applicants can pay back-dated Social Security Contributions which are missing from their respective contribution history.

  • Retrospective Payment of Social Security Contributions for a Period of Employment in Libya (DSS)

    This scheme is intended for Maltese residents or persons insured for Maltese Social Security purposes, whereby eligible applicants can pay back-dated Social Security Contributions which are missing from their respective contribution history. Such missing contributions should be during a period/s of employment in Libya between 1990 and 2018. The scope of this scheme is to enable applicants either qualify for a contributory pension, or else enhance its current or potential payment rate.

  • Social Security Contributions - Working in the EU: Self-Assessment Tool (DSS)

    The EU social security coordination rules encompass a set of regulations that allow social security institutions to determine the applicable legislation for individuals in a cross-border situation involving two or more countries. Once determined, the country responsible for social security coverage issues a Portable Document A1, certifying its competence in this regard.

     

    Our aim is to simplify the administrative workload for employers and self-employed persons to encourage them to fulfil their social security obligations. For the purpose of using this Self-Assessment Tool, an ‘employed person’ refers to a person who has not yet passed the 65th birthday and who is engaged in insurable employment. On the other hand, a ‘self-employed person’ refers to a person who has not yet passed the 65th birthday and is working in one's own business or professional practice for the purpose of earning a profit.

  • Voluntary Payment of Class 1 Social Security Contributions (DSS)

    The Voluntary Payment of Class 1 Social Security Contributions according to Article 13(1) of the Social Security Act (Cap. 318.) of the laws of Malta, is intended for Maltese residents employed under a contract of service abroad of Malta or abroad of any European Union member state and hence provides continued Maltese social security contributions coverage while employed abroad. Maltese residents who work with an international institution like the United Nations, the European Union, or the Council of Europe may also be eligible to apply. Under this scheme, Class 1 social security contributions are paid at the applicable rate according to the basic income as per the Tenth Schedule of the Social Security Act.

  • Voluntary Payment of Class 2 Social Security Contributions (DSS)

    The Voluntary Payment of Class 2 Social Security Contributions is paid to avoid having gaps in the record of social security contributions.

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