What's the difference between Class 1 and Class 2 Social Security in Malta?

Class 1 applies to employees: 10% of gross salary is deducted from pay, and the employer separately pays a matching 10%, both capped at €29,084.12/year in 2026. Class 2 applies to the self-occupied: a single 15% contribution on net income, capped at €29,083.36/year, calculated on the PRECEDING year's income rather than the current year's.

What are the 2026 Social Security contribution bands in Malta?

Class 1 is 10% employee-side plus 10% employer-side, capped once annual gross salary reaches €29,084.12 (a weekly maximum of €559.31 for those born on or after 1 January 1962). Class 2 is 15% of net self-employment income, capped at €29,083.36/year (a weekly maximum of €83.89), with no liability at all below a €910 de-minimis threshold.

Is Malta's Social Security contribution the same as a national insurance contribution?

Functionally yes — Malta's Class 1/Class 2 SSC scheme serves the same purpose as national insurance schemes elsewhere, funding pensions, sickness and unemployment benefits, and is administered by the Department of Social Security.

How is Class 2 Social Security calculated for the self-occupied in Malta?

It's 15% of your net income from the year BEFORE the contribution year, not your current year's income, subject to a €910 de-minimis floor and a €29,083.36 annual ceiling. This lag means a strong earning year shows up in your SSC bill the following year, not immediately.

Social Security Contributions Calculator — Class 1 vs Class 2 (Malta, 2026)

Class 1 vs Class 2 Social Security Contributions in Malta (2026)

Malta's Social Security system splits contributors into Class 1 (employees) and Class 2 (self-occupied), each with its own rate, ceiling and calculation basis. Class 1 contributors pay 10% of gross salary, matched by a separate 10% from their employer, up to an annual ceiling of €29,084.12 in 2026. Class 2 contributors pay 15% of net income alone — with no employer to share the cost — up to a slightly lower ceiling of €29,083.36, and crucially, the contribution is based on the PRECEDING year's net income rather than the current year's.

This calculator applies whichever Class applies to your situation automatically, using 2026's weekly and annual bands, so you can see the exact euro contribution due rather than reading a static rate table.

How to use this calculator

Choose Class 1 (employee) or Class 2 (self-occupied)
Enter your gross salary (Class 1) or net self-employment income (Class 2)
The calculator applies the relevant 2026 rate and ceiling and shows the annual and weekly contribution due

Social Security Contributions Calculator