Malta Social Security Rates 2024

Malta Social Security Rates 2024

20 December 2023

EU Regulation 883/2004 states that seafarers who are either citizens or residents of the EU/EEA or Switzerland and, who are employed on board a vessel flying the Malta flag, must be insured under Malta’s Social Security system.

For non-EU citizens/residents, there is the possibility to opt for the social security system of their non-EU/EEA country of residence and as a result, they fall outside the scope of Malta Social Security.

Responsibility ultimately falls to the crew themselves to ensure they are making appropriate contributions; therefore, they will need to ensure they have the mechanism to evidence payment of contributions when asked, especially if there is a need to access any benefits.

Praxis Yacht Services has provided crew employment and payroll services for many years and we have the expertise, infrastructure and processes in place to make Malta contributions for all applicable crew. Our Crew Classic clients have direct access to our crew team, who are on hand to support individual crew members and to answer any questions regarding social security.

Our recently-launched Crew LITE service provides crew employment and payroll services for a fixed fee per crew member per month. We can facilitate Malta Social Security and pension deductions as part of this service, which includes a self-service portal enabling captains and crew to manage their employment, qualifications and payroll data.

Social Security rates from 1 January 2024:

Most crew members will have Category D.2 applied to their pay but in some instances, it is possible that Category C.2 can be applied.

The calculations can be more complex than they first appear, especially when considering joiners or leavers. It is critical to calculate the correct number of weeks applicable for each crew member to determine which rates to apply.