Malta Updated Social Security Contribution Rates For 2026

Malta has confirmed revised social security contribution thresholds and rates that will apply from 1 January 2026, bringing moderate increases across contribution classes for both employees and employers.

These changes form part of routine annual adjustments to ensure alignment of contribution thresholds with economic shifts in wages and living costs.

Key Changes in 2026 Contribution Rates

Under the updated framework, contributions will continue to be structured by category and wage band for Class 1 employed persons. The rates reflect modest increases compared with previous years but maintain the core structure of employee and employer parity:

• Class 1 contributions remain primarily calculated on a 10% rate of the basic weekly wage, payable equally by the employee and the employer within specified wage bands.