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Generic Tax Name Social security contribution - Employers
Tax name in the national language Bolla
Tax name in English Social security contribution - Employers
Member State MT-Malta
Tax in force since 1956/05/07
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/03/30
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Chapter 318 of the Laws of Malta - Social Security Act.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope Malta.
 
Taxpayers
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments
 
Tax object and basis of assessment
Employers pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers












Comments


Comments

 

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 1968.0  EUR/Natcur
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


Comments

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

The social security rate in Malta is not related to any particular benefit.


Special surcharges

There are special surcharges in the form of:


Comments

   SSC 'Employed' (Class1) Rates in 2012 

 Category

Description

Basic Weekly Wage (EUR)

Weekly Rates (EUR)

 
   

From

Up to

Employer

A

Persons under 18 years of age earning not more than the amount indicated

31.60

158.11

6.62

B

Persons aged 18 and over, earning not more than the amount indicated

31.60

158.11

15.81*

C

All persons whose basic weekly wage falls between the amounts indicated

158.12**

158.12***

334.96**

378.50***

10%**

10%***

D

All persons whose basic weekly wage is equal to or exceeds the amount indicated

334.97**

378.51***

n/a**

n/a***

33.50**

37.85***

E

Students under 18 years of age

n/a

n/a

10% Max.4.38

F

Students 18 years and over

n/a

n/a

10% Max.7.94

         

* Or if the employee chooses, 10% of the weekly wage. This rate of contribution entitles the contributor to pro-rata contributory benefits.

** Persons born before 31st December 1961.

*** Persons born from 1st January 1962 onwards.

 
Tax due date

The employer pays the contributions every month.

 
Tax collector

Inland Revenue Department.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61111a + d61111b + d61111c

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 167.50 EUR 2.54
2009 158.89 EUR 2.59
2008 158.20 EUR 2.58
2007 144.10 EUR 2.50
2006 141.70 EUR 2.63
2005 137.90 EUR 2.68
2004 131.70 EUR 2.71
2003 128.10 EUR 2.67
2002 125.40 EUR 2.65
2001 126.00 EUR 2.77
2000 111.50 EUR 2.54

Comments