Revised Social Security Contributions – Working in the EU: Self-Assessment Tool

The revised Social Security Contributions in the EU – Self‑Assessment Tool offers a clearer and more user‑friendly experience, supporting employers and self‑employed individuals who work across two or more EU countries in determining which country’s social security legislation applies to their situation. Under EU coordination rules, only one country is responsible for social security coverage at any given time, with the competent authority issuing a Portable Document A1 as confirmation.

The improved tool offers a simplified, intuitive questionnaire that assesses the user’s cross‑border scenario and provides indicative, non‑binding guidance on whether social security contributions may be payable in Malta.

The tool is intended for individuals or businesses who:

• Send employees temporarily to another EU country for up to 24 months (“posting”).
• Are normally self‑employed in an EU country and temporarily perform similar activity in another Member State.
• Employ or work on vessels flying the Maltese flag.
• Employ flight or cabin crew whose home base is Malta.
• Employ or work in more than one EU country simultaneously or alternately.

The tool is suitable for all employers and self‑employed persons operating across borders, helping them remain compliant with EU social security coordination rules.

The tool applies to users operating within the EU, EEA, Switzerland and the United Kingdom. It is important to note that the provided guidelines are based solely on the information provided. You may access The Self-Assessment Tool by clicking here.

For complex or exceptional situations, users are encouraged to seek support from the International Relations Unit through our Contact Us page, select ‘Social Security Contributions – Working in the EU: Self-Assessment Tool’ from the Social Security Contributions cluster, and submit your query.