- maintain an ordinary residence in Malta and are
- employed on a contract of service abroad, not in an EU state and/or with an institution of the EU, WHO, ILO, UN and
- who do not pay national insurance contributions (NI) in the country of employment
have the option to pay a class I contribution in Malta (by paying the share of the employee only) at one of the employed rates (class I) in the same manner as that used by self-employed persons (payable in April, August, December after a request for the bill is made to the Department of Social Security) by virtue of Article 13 (i) of the Social Security Act.
The following are the details required by the department for bill to be issued:
• A formal request
• Full name and surname
• Maltese Identity card number
• Contact number
• Maltese address
• Weekly and yearly wage
• Scanned copy of the employment contract as proof **
• Signed declaration that confirms that a residence in Malta has been maintained.
** It is important that employment contract includes the date of engagement and the basic salary in order to enable the Department of Social Security to ascertain the rate of National Insurance to be paid.
For bills to be issued, a request is made, normally via email, and such a request needs to include details above as well as any required attachments (above). The request is made in January of each year and DSS provides the relative bill. The bill illustrates three tables and NI contributions are paid in April, August and December consecutively.
When authorisation is then given by the Director, the Director issues the necessary permit and bill to cover the payment of NI in Malta. The cash office at the Inland Revenue Department (Floriana) receives payments. However one may also opt for the electronic gateway (internet banking) or even by cheque.
When paid, copy of receipts need to be submitted to the Department of Social Security so that SS contributions are updated. An SS contribution history can be requested to indicate said updates.
For any missing NI, Maltese persons working abroad, born during or after 1/1/1962 who wish to pay back-dated NI (for when they were working abroad) are liable to pay such arrears at the applicable rate for the year when the request is made.
In fact, Social Security Act, Cap. 318, page 91, states that, “Provided that in the case of a person born on or after the 1st January 1962, any contribution payable in terms of this article shall be payable at the rate at which the contribution will be payable at the time of payment.”