Social security contribution - Employees

    Generic part

    Social security contribution (Employees)
    Bolla
    MT - Malta
    EUR
    Date
    Year
    1956/05/07
    2018/01/01
    2018/03/13 13:11:25
    One single general rate applicable on all income sources
    Different rates per income source

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    MT - Malta
    No Yes

    Taxpayers

    Who is liable for Social Security Contributions for employees?

    • Employer
    • Employee
    • Other:

    Coverage

    Employees pay social security contributions for:

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    As a general rule, the employee's income subject to Social Security Contributions includes:

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind
    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation
    • Income from pension
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special savings accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is:

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Bases and rates of social security contributions paid on the income of employees and manual workers

    • Rates are identical
    • Bases are identical

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employees

    10 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    2,280
    • Multiple caps :

    Pension

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Health care

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Unemployment

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Child care

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Work-related illnesses and/or accidents

    Education leave

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Maternity leave

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Others

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d613-c01
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    248.65
    2.404 %
    7.7058 %
    2015
    228.95
    2.3741 %
    7.7327 %
    2014
    212.92
    2.5034 %
    7.722 %
    2013
    198.22
    2.5927 %
    7.946 %
    2012
    187.54
    2.6162 %
    8.0739 %
    2011
    181.5
    2.6553 %
    8.2541 %
    2010
    167.42
    2.5369 %
    7.944 %
    2009
    158.73
    2.5858 %
    7.9692 %
    2008
    157.94
    2.5771 %
    8.0274 %
    2007
    143.82
    2.498 %
    7.6067 %
    2006
    141.35
    2.6243 %
    8.2123 %
    2005
    137.59
    2.6758 %
    8.477 %
    2004
    131.6
    2.7038 %
    8.9903 %
    2003
    129.54
    2.7017 %
    9.1866 %
    2002
    127.05
    2.682 %
    9.1331 %
    2001
    122.86
    2.7055 %
    9.4537 %
    2000
    113.64
    2.5857 %
    9.5088 %

    Footnotes