What is Class 1 Social Security?
Class 1 social security for employees is 10% from the employee and 10% from the employer of basic weekly wage, capped at €55.93 a week each for people born from 1962 in 2026. Employers also pay a 0.3% Maternity Fund contribution.
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Current Rate (2026 rates)
10% employee and 10% employer, cap €55.93 a week each. 0.3% Maternity Fund, employer only
Example
For a basic weekly wage of €559.30 or more, the employee and the employer each pay €55.93 a week. The employer also pays 0.3% of the basic wage to the Maternity Fund.
How Class 1 Social Security works in Malta
The 10% applies to basic weekly wages between €229.45 and €559.30 a week. The cap is €49.04 for people born up to 1961. The low-wage minimum is €22.94 a week each, and €6.62 for under-18s.
Class 2 contributions for the self-occupied are 15% of the previous year's net income in the middle band, capped at €83.89 a week for people born from 1962, payable where net income exceeds €910.
The Maternity Fund contribution is employer-only, so never deduct it from the employee.
Related terms
The Final Settlement System is how Maltese employers report and pay payroll tax and social security. Employers hold a PE number and file FS5 monthly, then FS7 and FS3 by 15 February.
The Maltese private limited company has a minimum share capital of €1,164.69 with at least 20% paid up. It is the standard SME company form, identified by an MBR C-number.
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