🇲🇹 Department of Social Security (DSS) & Social Security Act (Cap. 318)
Malta Self-Employed Class 2 Social Security Calculator
Calculate your mandatory Class 2 National Insurance contributions (15% on net profit), statutory weekly contribution scales (SA to SG), and 3 annual payment installments (April, August, December).
⚡ Self-Employed Net Profit Presets
Net Business Earnings & Classification
EUR €
Assessable net earnings from previous year tax return.
Total Annual Class 2 Social Security
€3,750.00
Weekly Contribution: €72.12 / week (Scale SB-SF)
Statutory Tranche Payment Schedule
| Weekly Statutory Contribution Rate | €72.12 / week |
| 1st Tranche Due 30 April (17 weeks) | €1,226.04 |
| 2nd Tranche Due 31 August (17 weeks) | €1,226.04 |
| 3rd Tranche Due 21 December (18 weeks) | €1,297.92 |
| Total Annual National Insurance | €3,750.00 |
Frequently Asked Questions
Who is required to pay Class 2 Social Security contributions in Malta? ▼
Under the Social Security Act (Cap. 318), any self-employed person or self-occupied sole trader deriving net earnings from a trade, business, or profession in Malta must pay Class 2 contributions.
How is the Class 2 contribution rate calculated? ▼
The standard contribution rate is 15% of annual net profit divided into 52 weekly rates, subject to statutory minimum weekly floors (€34.03) and maximum weekly caps (€84.34 for individuals born after 1962).
When are Class 2 payments due to the Department of Social Security? ▼
Class 2 contributions are payable in three four-month installments: 30 April (Jan-Apr), 31 August (May-Aug), and 21 December (Sep-Dec).
Can part-time self-employed individuals qualify for the 15% reduced tax rate? ▼
Yes, qualifying part-time self-employed individuals who are in full-time employment elsewhere or pensioners may elect to pay a flat 15% tax on their first €10,000 of net business profit.
Are full-time employees with a side gig exempt from Class 2 contributions? ▼
If you already contribute Class 1 Social Security through a full-time employment contract, your secondary part-time self-employment earnings may be exempt from Class 2 contributions upon application.