Business
Malta — Business: Social Security
Malta's social security system is administered by the National Employees' Retirement Pensions (NERSP) and the Voluntary Retirement Scheme (VRS), and is largely governed by EU social security regulations.
VerifiedGovernment / official sourcesocial-security-contributions-class-1-2026 - Social SecurityLast reviewed: 2026-09-10
Key facts
- Malta is a member of the European Union and follows EU social security regulations
Steps
- Registering with the Social Security Department — Business owners need to register with the Social Security Department (SSD) and obtain a social security number for their employees. This registration is usually done in conjunction with the employment license application.
- Compliance and Contributions — Employers must comply with social security regulations and make contributions on behalf of their employees. The exact contribution rates and procedures are not yet clear to this researcher.
Required documents
- Employment license application
- Social security registration documents
- Proof of employee eligibility for social security
Common mistakes
- Failing to register with the Social Security Department
- Incorrectly calculating social security contributions