Short answer: most employees pay 10% of their basic weekly wage, capped at €55.93 a week if born in 1962 or later, or €49.04 if born in 1961 or earlier. The employer pays the same.
2026 categories
| Category | Basic weekly wage | Employee and employer, each |
|---|---|---|
| A (under 18) | up to €229.44 | €6.62 |
| B (18+) | up to €229.44 | €22.94 |
| C, born 1961 or earlier | €229.45 to €490.38 | 10% |
| D, born 1961 or earlier | over €490.38 | €49.04 |
| C, born 1962 or later | €229.45 to €559.30 | 10% |
| D, born 1962 or later | over €559.30 | €55.93 |
Students (categories E and F) have separate conditions. The Maternity Fund contribution is paid by employers on top and is not part of Class 1. 2027 and 2028 rates are not yet published. Our calculators use the latest preceding published schedule (currently 2026) as a labelled estimate for those years, without assuming rates have officially remained unchanged.
Calculate yours with the NI calculator.
Sources
- MTCA: Class 1 social security contribution rates · checked 2026-10-26
Related: Malta income tax and social security hub · 2026 tax rates · Class 1 NI · Class 2 NI
Independent guide, not advice. Disclaimer.