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, B, C)
Malta's SSC system has three categories based on your date of birth:
| Category | Birth Date | Weekly Cap 2026 |
|---|---|---|
| Category A | Born on or after 1 Jan 1962 | €54.06 - €57.32 |
| Category B | Born before 1 Jan 1962 | €35.54 - €37.68 |
| Category C | Born before 1 Jan 1962 | €25.99 - €27.55 |
Most working adults today fall into Category A, as they were born after 1962. Categories B and C apply to those approaching or past retirement age who continue to work.
4. Weekly Contribution Caps
SSC contributions are capped at a maximum weekly amount. This means that regardless of how high your salary is, you won't pay more than the cap.
Category A Weekly Caps (2026)
| Wage Band | Employee Cap | Annual Max |
|---|---|---|
| Up to €540.64/week | 10% of wage | Varies |
| €540.65 - €573.23/week | €54.06 | €2,811.12 |
| Over €573.23/week | €57.32 | €2,980.64 |
✅ Maximum Annual SSC (2026): If you're in Category A earning above the cap, your maximum annual employee SSC is €2,980.64 (€57.32 × 52 weeks).
5. The 1962 Age Threshold
The 1 January 1962 birthdate is a critical threshold in Malta's SSC system. It determines:
- Which SSC category you fall into (A vs B/C)
- Your maximum weekly contribution cap
- Your retirement age eligibility
Born on or after 1 Jan 1962: You're in Category A with higher contribution caps but also higher pension entitlements.
Born before 1 Jan 1962: You're in Category B or C with lower caps, reflecting the older pension system.
6. How SSC is Calculated
Example: Employee earning €35,000/year (Category A)
- • Annual salary: €35,000
- • Weekly wage: €35,000 ÷ 52 = €673.08
- • Weekly wage exceeds €573.23, so cap applies
- • Weekly employee SSC: €57.32 (capped)
- Annual SSC = €57.32 × 52 = €2,980.64
Example: Employee earning €20,000/year (Category A)
- • Annual salary: €20,000
- • Weekly wage: €20,000 ÷ 52 = €384.62
- • Weekly wage below cap, so 10% applies
- • Weekly employee SSC: €384.62 × 10% = €38.46
- Annual SSC = €38.46 × 52 = €2,000.00
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