Malta SSC Contributions 2026: Rates, Caps & Categories Explained
A complete guide to Social Security Contributions in Malta for 2026. Understand your employee contributions, employer share, weekly caps, and which category applies to you.
1. What is SSC (Social Security Contributions)?
Social Security Contributions (SSC) in Malta are mandatory payments made by both employees and employers to fund the national social security system. This system provides benefits including:
- State pension
- Sickness benefits
- Unemployment benefits
- Maternity/paternity benefits
- Injury benefits
SSC is classified into different "Classes" based on your employment status:
- Class 1 - Employed persons (shared between employee and employer)
- Class 2 - Self-employed persons
2. SSC Rates for 2026
For Class 1 (employees), the SSC rate for 2026 is:
| Contributor | Rate | Notes |
|---|---|---|
| Employee | 10% | Of basic weekly wage |
| Employer | 10% | Matching contribution |
| Total | 20% | Combined contribution |
💡 Important: SSC is calculated on your basic weekly wage, not including bonuses, overtime, or other allowances. The 10% employee contribution is automatically deducted from your salary.
3. SSC Categories (A to F)
Class 1 contributions are split into categories based on your age, your basic weekly wage and, for higher earners, your date of birth. The official 2026 rates are:
| Category | Basic Weekly Wage | Employee (weekly) |
|---|---|---|
| A (under 18) | Up to €229.44 | €6.62 |
| B (18 and over) | Up to €229.44 | €22.94 (or 10% of wage if chosen) |
| C1 (born up to 31 Dec 1961) | €229.45 – €490.38 | 10% of wage |
| D1 (born up to 31 Dec 1961) | €490.39 and over | €49.04 |
| C2 (born from 1 Jan 1962) | €229.45 – €559.30 | 10% of wage |
| D2 (born from 1 Jan 1962) | €559.31 and over | €55.93 |
| E / F (students) | - | 10%, max €4.38 (under 18) / €7.94 (18+) |
Source: Department of Social Security Class 1 rates for 2026. The employer pays the same amount, plus 0.3% of the basic wage to the Maternity Leave Trust Fund (e.g. €1.68/week in category D2).
4. Weekly Contribution Caps
SSC contributions are capped at a maximum weekly amount. Once your basic weekly wage passes the ceiling for your birth-year group, your contribution stays fixed no matter how much more you earn.
| Born | Wage Ceiling (weekly) | Max Employee SSC | Annual Max (52 weeks) |
|---|---|---|---|
| From 1 Jan 1962 | €559.31 | €55.93 | €2,908.36 |
| Up to 31 Dec 1961 | €490.39 | €49.04 | €2,550.08 |
✅ Maximum Annual SSC (2026): If you were born from 1962 onwards and earn above €559.31 a week (about €29,084 a year), your maximum annual employee SSC is €2,908.36 (€55.93 × 52 weeks). In years with 53 Mondays, 53 weekly contributions are due.
5. The 1962 Age Threshold
The 1 January 1962 birthdate is a critical threshold in Malta's SSC system. It determines:
- Which higher-wage category you fall into (C1/D1 vs C2/D2)
- Your maximum weekly contribution cap
- Your maximum pensionable income and pension rules
Born on or after 1 Jan 1962: categories C2/D2, with a higher cap (€55.93) and a higher maximum pensionable income.
Born before 1 Jan 1962: categories C1/D1, with a lower cap (€49.04).
6. How SSC is Calculated
Example: Employee earning €35,000/year (born after 1962)
- • Annual salary: €35,000
- • Weekly wage: €35,000 ÷ 52 = €673.08
- • Weekly wage exceeds €559.31, so cap applies (category D2)
- • Weekly employee SSC: €55.93 (capped)
- Annual SSC = €55.93 × 52 = €2,908.36
Example: Employee earning €20,000/year (born after 1962)
- • Annual salary: €20,000
- • Weekly wage: €20,000 ÷ 52 = €384.62
- • Weekly wage is between €229.45 and €559.30, so 10% applies (category C2)
- • Weekly employee SSC: €384.62 × 10% = €38.46
- Annual SSC = €38.46 × 52 = €2,000.00
Malta Calculator Editorial Team
Financial Content Specialists | Malta Tax & Employment Experts
Our team specializes in Maltese tax law, social security contributions, and employment regulations. All content is reviewed against official sources from the Malta Tax and Customs Administration and the Department of Social Security.
Official Sources
Data verified as of 21 October 2026. Rates and thresholds are subject to change based on Malta government budget announcements.
Share this article
Finally understand the difference between class 1 and class 2 SSC. My employer was deducting the wrong amount and I would never have noticed without this guide!
the SSC cap at €559.31/week is important info. i was overpaying as self-employed because my accountant wasn't applying it correctly 😤
Good article. Does anyone know if SSC paid in Malta counts towards pension in another EU country? Moving back to Ireland next year and worried about losing contributions.
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