Maltese National Insurance 2026: the floor and the ceiling
Maltese Class 1 contributions are almost always described as 10% of pay. That is wrong at both ends of the scale, and because the ceiling sits barely above average earnings, the error affects most full time workers.
Three zones, not one rate
| Basic weekly wage | Employee pays |
|---|---|
| Up to EUR 229.44 | a flat EUR 22.94 a week |
| EUR 229.45 to EUR 559.30 | 10% of the wage |
| Above EUR 559.30 | a flat EUR 55.93 a week |
The 10% band is only about EUR 329.86 a week wide. Below it there is a floor, above it a cap, and the employer matches whatever you pay.
The floor is the minimum wage
The lower threshold of EUR 229.44 a week is exactly Malta's national minimum wage, about EUR 11,931 a year. At or below that, the flat EUR 22.94 applies regardless of how little you earn, which makes contributions proportionally heavier for part time and low paid work.
The ceiling arrives early
The upper threshold of EUR 559.30 a week works out at roughly EUR 29,084 a year, only a little above average Maltese earnings. Past that point contributions stop rising entirely, capping at EUR 2,908 a year.
| Annual salary | Per week | Per year |
|---|---|---|
| EUR 10,000 | EUR 22.94 | EUR 1,193 |
| EUR 11,931 | EUR 22.94 | EUR 1,193 |
| EUR 20,000 | EUR 38.46 | EUR 2,000 |
| EUR 29,084 | EUR 55.93 | EUR 2,908 |
| EUR 45,000 | EUR 55.93 | EUR 2,908 |
| EUR 90,000 | EUR 55.93 | EUR 2,908 |
Two other cohorts
People born on or before 31 December 1961 have a lower ceiling of EUR 49.04 a week. Students on the Student-Worker Scheme and similar arrangements pay 10% but never more than EUR 7.94 a week.
Contributions are not deductible
Unlike most European systems, Malta charges income tax on gross emoluments with no deduction for the contributions you have paid. That is worth knowing when comparing a Maltese salary with one elsewhere: the tax looks higher relative to gross partly because of this, not only because of the rates. See the tax computations guide for the rate tables.
The Malta salary calculator applies the floor, the 10% band and the ceiling automatically.