Exemption from payment of the Employer’s share of Social Security Contributions for Elderly or Disabled Persons who employ a Carer (DSS)

Overview

A person employing a live-in carer (employee) may request to be exempted from paying his share of Social Security Contributions as the employer of a live-in carer. Nevertheless, as an employer one still needs to pay the employee’s (live-in carer’s) Social Security Contributions.

What you’ll get

An Exemption Certificate will be issued by the Department of Social Security exempting the applicant from paying his share of Social Security Contributions as the employer of a live-in carer.

An Exemption Certificate is valid for 12 months and must be renewed annually or upon a change in the live-in carer (employee) employment circumstances (eg. change of live-in carer).

The applicant (employer) is obliged to pay Class I Social Security Contributions on behalf of the carer (employee) to the Commissioner for Taxes and Customs. every month through the FS5 system.

However, by attaching a copy of the Exemption Certificate issued by the Department of Social Security, the applicant (employer) may omit his share of Social Security Contributions from the FS-5 payments.

Application Requirements

Fill in the online form and submit.

Eligibility

• The live-in carer (employee) must be insured under the Maltese Social Security as per Social Security Act (Cap. 318).

• The applicant (employer) must register the employment of the live-in carer with Jobsplus and Commissioner for Taxes and Customs, thereby be in possession of a PE Number (the number issued through Commissioner for Taxes and Customs when registering as an employer).

• The live-in carer (employee) must have a Social Security registration number (online application) and a Jobsplus working permit.