Question 1

How much social security does a self-employed person pay in Malta?

Accepted Answer

Self-occupied persons in Malta pay Class 2 SSC equal to 15% of the annual net income earned in the previous year, expressed as a weekly rate. In 2026 the minimum (category SA) is €36.18 per week for income up to €12,543.72, and the maximum (category SC) is €83.89 per week for those born in 1962 or later, or €73.56 for those born before 1962.

Question 2

What are the Class 2 SSC categories SA, SB and SC?

Accepted Answer

SA is the flat minimum rate for annual net income up to €12,543.72 (€36.18/week in 2026). SB covers the middle band, paying exactly 15% of annual net income divided by 52. SC is the capped maximum: above €25,500 (born before 1962, €73.56/week) or above €29,083.36 (born 1962 or later, €83.89/week).

Question 3

When are Class 2 contributions paid in Malta?

Accepted Answer

Class 2 SSC is paid to the Malta Tax & Customs Administration in three instalments per year — by the end of April, August and December. Each instalment covers a third of the annual amount; this calculator shows the exact figure per instalment.

Question 4

Can students or pensioners pay reduced SSC in Malta when self-occupied?

Accepted Answer

Yes. Part-time self-occupied women, full-time students under 25 and pensioners whose earnings fall below the SA threshold can opt to pay 15% of their actual basic weekly income instead of the standard SA minimum of €36.18 per week.

Question 5

Do Class 2 contributions count towards a pension in Malta?

Accepted Answer

Yes. Class 2 contributions count towards the contributory state pension and other contributory benefits exactly like employee Class 1 contributions. Paying below the full applicable rate may proportionally reduce your future pension entitlement.

Self-Employed SSC Calculator

Malta SSC Contributions 2026: Rates, Caps & Categories