Social Security for Self-Employed, Contractors and Small Business Owners

Everyone who works in Malta pays social security (often called NI). It pays for your state pension, sick pay, maternity benefit and other benefits.

• Employees pay Class 1. The employer takes it from the salary and pays the same amount again.
• Self-employed people pay Class 2 themselves.

Small business owners who work in their own company and take a salary usually pay Class 1 through the company. Sole traders and partners pay Class 2.

Class 2 is based on your net profit (income minus business costs). Most people pay based on their profit from the year before.

These rates are for people born on or after 1 January 1962. If you were born before 1962, the maximum is lower: €73.56 a week from €25,500.

Example: your profit is €20,000. You pay 15% = €3,000 a year, about €57.69 a week.

• Employee with a side business: you pay Class 1 on your salary. You may also need to pay Class 2 on your self-employed profit. Ask the Contributions section of the MTCA.
• Very low income: if your profit is under €910 a year, you usually do not pay Class 2.
• Students, pensioners and some part-time workers may pay 15% of their profit instead of the fixed minimum.
• Paying less than the minimum is possible in some cases, but it can lower your future pension.

Class 2 is paid to the Malta Tax and Customs Administration (MTCA) in three parts, on the same dates as provisional tax:

You receive a payment notice. You can pay online with the MTCA. See all dates in Payment Dates for VAT, Tax and Social Security.

• Your contributions build your Maltese state pension. Missing years can lower your pension.
• Contributions paid in Malta can count together with years in other EU countries for your pension.
• You need paid contributions to claim benefits such as sickness and maternity benefit.

Rates change every January. This page shows the 2026 rates. For your own case, ask the MTCA Contributions section or an accountant.