Can I Claim Employer Social Security as a Business Expense in Malta?
Yes. Employer Class 1 contributions of 10%, capped at €55.93 a week per employee in 2026, plus the 0.3% Maternity Fund, are payroll costs.
Finn does your books in Malta
AccountsOS runs full accounting for Malta businesses, tax, expenses and deadlines, in plain English. Ask Finn about yours, no signup needed.
What Malta Tax and Customs Administration (MTCA) says
Employers pay 10% of basic weekly wage, capped at €55.93 a week for people born from 1962 in 2026, and an employer-only Maternity Fund contribution of 0.3%. The employee pays a separate 10% with the same cap. Payroll runs through the Final Settlement System.
When you can claim
- Employer Class 1 contributions
- The 0.3% Maternity Fund contribution
- Contributions remitted on the monthly FS5
- Contributions for each employee on payroll
When you cannot claim
- The employee share, which comes out of the employee's pay
- Late payment interest
- Contributions for people who are not employees
- The Maternity Fund deducted from employee pay
Good to know
Pro tip: Never deduct the Maternity Fund from the employee, because it is an employer cost.
Related expenses
Stop guessing what you can claim in Malta
AccountsOS automatically categorises expenses with Malta Tax and Customs Administration (MTCA)-aware rules and tells you exactly what is claimable.
Try Free