Inclusion, Equality and Social Welfare

An elderly person or a disabled person who employs a carer, as the employee, has the option to be exempted from paying his/her share of Social Security Contributions as the employer of a carer. Nevertheless, as an employer one still needs to pay the employee’s, who is the carer, Social Security Contributions.
 

This scheme is intended for Maltese residents whose official Jobsplus records indicate period/s of gainful occupation before the establishment of the Employment and Training Corporation (today Jobsplus); but having same period not officially covered by Social Security Contribution insurance payments. The scope of this scheme is to enable eligible applicants to qualify for a minimum contributory pension from Malta, because otherwise, due to not having the minimum requirement of paid Social Security Contributions, they are rendered ineligible for such pension.

The EU social security coordination rules encompass a set of regulations that allow social security institutions to determine the applicable legislation for individuals in a cross-border situation involving two or more countries. Once determined, the country responsible for social security coverage issues a Portable Document A1, certifying its competence in this regard.

Our aim is to simplify the administrative workload for employers and encourage them to fulfil their social security obligations. This Self-Assessment Tool, helps you to find out whether as an employer or a self-employed person, you are obliged to pay social security contributions in Malta for your employees, or for yourself, when working in a cross-border situation between two (or more) EU countries.