For the 2026 contribution year, the Malta Commissioner for Revenue has published the updated Class 2 Social Security Contribution Rates applicable to individuals who are not employed but derive income from economic activity. These contributions are mandatory for persons whose net income from self‑employment or other qualifying sources exceeds the minimum threshold.
Who Must Pay Class 2 Contributions?
Class 2 Social Security Contributions are payable by individuals who:
- Are not employed under a contract of service, and
- Have annual net income exceeding €910 from an economic activity.
These contributions apply to two main categories:
1. Self‑Occupied Persons
Individuals earning income from their own trade, profession, business, vocation, or any other economic activity.
2. Self‑Employed Persons
Individuals deriving income from sources such as rents, investments, capital gains, or other non‑employment income.
2026 Contribution Rates
The rates are based on annual net income for the year preceding the 2026 contribution year. Weekly contribution rates vary depending on income band and age category.
| Annual Net Income (€) | Category | Weekly Rate |
| €1,006 – €11,082.72 | SP Rate: Applies only to single persons not self‑occupied. | €31.97 |
| €910 – €12,543.72 | minimum rate self-employed/self-occupied adults | €36.18 |
| €12,543.73 – €25,499.99 | SB† (born ≤ 31 Dec 1961) | 15 % |
| €25,500+ | maximum rate: SC† (born ≤ 31 Dec 1961) | €73.56 |
| €12,543.73 – €29,083.35 | SB† (born ≥ 1 Jan 1962) | 15 % |
| €29,083.36+ | maximum rate: SC† (born ≥ 1 Jan 1962) | €83.89 |
SB = income-based percentage rate band
SC = higher income fixed weekly rate band
† SB & SC: Income bands and rates vary by year of birth category.
Note: Part‑time students, women, or pensioners with net income under the SA threshold may have alternative rate options.
Important Considerations
- Pro‑Rata Options: In specific circumstances (e.g., part‑time work or lower net income), individuals may elect to pay a lower contribution — but this might affect eligibility for full contributory benefits or pensions.
- Payment Frequency: Class 2 contributions are typically paid quarterly to the Commissioner for Revenue.
Why This Matters
Class 2 contributions form part of an individual’s overall social security record, which can impact entitlement to benefits such as pensions and other contributory social security benefits. Staying compliant with these rates and payment schedules is essential for individuals operating outside traditional employed status.
For more information about the above please contact us at:
(+356) 2155 9999
info@jcordina-andco.comDisclaimer:
This article is for general informational purposes only and does not constitute professional advice. Rates and rules for Class 2 Social Security Contributions in Malta may change. Please consult the Malta Commissioner for Revenue or a qualified advisor before
