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Measures List
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Measure Name
Date when measure came into force
Social Security Contributions - Self Employed 2012/01/01
Social Security Contributions - Self-employed 2013/01/01
Results 1 - 2 of 2.

Generic Tax Name Social security contribution (Self-employed / Self-occupied)
Tax name in the national language Bolla
Tax name in English Social Security Contributions - Self-employed/Self-occupied
Member State MT-Malta
Tax in force since 1956/05/07
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
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 Employees 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
Employees 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 Employees 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 Employees












Comments

Comments
 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 2953.0  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 Employees are tax deductible Yes No

Comments

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
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:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Comments

For Social Security Contribution purposes;

- Self Occupied persons are persons who earn income from Trade, Business, Profession, Vocation or any other economic activity that exceeds EUR910.

- Self Employed persons are persons who receive income from rents, investments, capital gains or any other income.

All rates except the 'SP' rate apply to self-occupied persons.

The 'SP' rate applies to single persons who are not self-occupied and when the total net income in the previous year exceeds EUR1,005 as indicated in the table below.

 

2015

 

Category Code

Annual Net Income

Annual Net Income

 Weekly Rate

 

From (EUR)

Up to (EUR)

(EUR)

SA

910

9,869

28.471 (or a reduced rate of €18.98 if the person is a full-time farmer)

SB

9,870*

9,870**

17,842*

21,749**

15%* (or 10% for full time farmers)

15%** (or 10% for full time farmers)

SC

17,843*

21,750**

n/a*

n/a**

51.47* (or €34.31 for full time farmers) 

62.74** (or €41.83 for full time farmers)

SP

1,005

8,409

24.26

 1Part-time self-employed women whose annual net earnings do not exceed €9,869 may pay either a rate of €28.47 or 15% of their annual net earnings. If the insured person elects to pay a contribution that is less than €28.47, such contribution may, if the person qualifies for a contributory benefit or a contributary pension, result in the payment of a reduced contributory benefit or contributory pension

* Persons born before January 1, 1962

** Persons born or or as from 1st January 1962 onward
 
Tax due date

Contributions are paid every 4 months.
 
Tax collector

Inland Revenue Department.
 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61131a + d61131b

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 37.08 EUR 0.51
2011 35.92 EUR 0.52
2010 35.68 EUR 0.54
2009 34.19 EUR 0.56
2008 35.65 EUR 0.58
2007 34.27 EUR 0.59
2006 31.87 EUR 0.59
2005 31.32 EUR 0.61
2004 30.18 EUR 0.62
2003 29.03 EUR 0.60
2002 29.24 EUR 0.62
2001 27.90 EUR 0.61
2000 31.17 EUR 0.71

Comments