Taxpayer Service Telephone  2296 2296  Taxpayer Service e-Mail  taxpayerservice.ird@gov.mt

Class 1 Rates

Class 2 Rates

2013 Class 1 Social Security Contributions

Category Description
Category Description
A Persons under 18 years of age earning not more than the amount indicated below.
B Persons aged 18 and over, earning not more than the amount indicated below.
C All persons whose basic weekly wage is between the amounts indicated below.
D All persons whose basic weekly wage is equal to or exceeds the amount indicated below.
E Students* under 18 years of age.
F Students* 18 years old and over.

*Students who are following a full-time course of studies or instruction under the Student-Worker Scheme, or other similar schemes (including the Extended Skills Training Schemes, but excluding the Worker-Student Schemes) involving distinct work and study periods for which they are receiving remuneration.

Class 1 SSC Rates for 2013
Basic Weekly Wage1 Weekly Rate Payable2
Category From To by Employee by Employer Total
A 32.40 162.19 6.62 6.62 13.24
B 32.40 162.19 16.22* 16.22 32.44
*Or if the employee chooses, 10% of the basic weekly wage1. This rate of contribution entitles the contributor to pro-rata contributory benefits.
 
Persons born up to 31st December 1961
C 162.20 339.04 10% 10% n/a
D 339.05 n/a 33.90 33.90 67.80
 
Persons born from 1st January 1962 onwards
C 162.20 403.15 10% 10% n/a
D 403.16 n/a 40.32 40.32 80.64
E n/a n/a 10% Max.4.38 10% Max.4.38 n/a
F n/a n/a 10% Max.7.94 10% Max.7.94 n/a
1Basic Weekly Wage or the weekly equivalent of the basic monthly salary.
2For percentage rates, the weekly rate payable is calculated to the nearest cent
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