Salary Pay Date
Salaries should be paid in twelve equal instalments not exceeding four weeks in arrears.
The national minimum wage in Malta is 181.08 EUR (2021).
Malta observes an equal rate of pay for all employees who perform the same duties. Should an employer implement a pay scale to honour length of service or annual increments they should set a maximum that is achieved within a specified time period.
Employees are entitled to a weekly allowance payment of 121.16 EUR, payable in March and September.
Additionally, Malta observes an obligatory cost of living increase. A full-time employee is entitled to the full amount and a part-time employee should receive a pro-rata payment.
All employees are entitled to a statutory bonus of 135.10 EUR payable every six months (at the end of June and from 15th to 23rd December.
Any additional bonuses the employee may be entitled to should be outlined in the contract of employment and must be approved. Bonus payments will be paid alongside the monthly salary and are subject to income tax.
Social Security System
All persons in employment are required to pay Social Security contributions in accordance with the Social Security Act to cover the welfare benefits system and public healthcare.
Both the employee and employer contribute 10% of the employee’s monthly income (before tax) to the Social Security Fund. Contributions are capped on a maximum weekly salary of 485.74 EUR (2021).
Malta has a public healthcare system that is free at the point of use in state-owned clinics and hospitals. This is accessible to any person who meets the requirements of the Maltese Social Security system and is funded by taxes.
Private healthcare options are additionally available across the island.
Dental care is predominantly privatized, with the exception of minor emergency treatment.