Voluntary Payment of Class 2 Social Security Contributions (DSS)

Overview

The Voluntary Payment of Class 2 Social Security Contributions is paid to avoid having gaps in the record of social security contributions.

It is to be noted that Third-Country Nationals cannot pay voluntary contributions in Malta because their residence permit is dependent on them being gainfully occupied in Malta. Therefore, third-country nationals are not eligible to pay voluntary Class 2 Social Security Contributions in Malta and the only available option to pay Social Security Contributions in Malta is through their active employment.

What you'll get

Through such social security contributions payment, a person enhances his/her record of social security contributions and therefore his/her eligibility to a Social Security Contributory Pension.

Applicants need to indicate the period of Social Security insurance request to be covered by this application, which cannot be further than five (5) years from the application submitted, up till the end of the current year of application.

Applicants may opt to pay voluntary Class 2 contributions, if the below eligibility criteria for the applicable Class 2 rates due are still benchmarked on the preceding year’s passive gross income. So, if the passive income exceeds the limit benchmarked with the Class 2 Rate SA (which for the year 2026 is currently €12,543.72), then the Class 2 SB or even SC rates may be due depending on the value of declared passive income at the Commissioner for Tax for the preceding year.

Eligibility

The below are eligible to pay voluntary Class 2 Contributions based on Passive Income, which may include Rents, Interests, Dividends/Investments. If applicants are outside any of the below eligibility criteria are not allowed to pay Voluntary Payments for Class 2 Contributions.

Applicants are single unmarried persons not deriving earnings from a gainful occupation, or

Applicants, who are either married or single, whose income is/was from either rents, interest or dividends during the insurability period/s intended to be covered with the application, and who were paying Class 2 social security contributions up to 5th January, 2004; or

Applicants, who are either married or single, and are partaking in an Early/Voluntary retirement scheme (ERS/VRS), as approved by the Government of Malta.

Documentation Required

In case an applicant partook in an ERS/VRS Scheme, a copy of the ERS/VRS Agreement is to be attached with the application.
For those who are eligible to pay voluntary contributions on passive income (rents, interests and dividends), statements of related incomes earned in the preceding calendar year are to be attached with the application.