Exemption for Third-Country National Employees to Register under the Social Security Act

Overview

Third-country national employees who are either citizens of countries with whom Malta has a bi-lateral social security agreement (Canada, Australia, New Zealand and Libya); or are third-country nationals employed in Malta as personal carers with individual employers, may request to be exempted from registering in Malta under the Social Security Act (Cap. 318.). This is as long as state contributions are being paid in the home country, and as long as being covered by a valid Private Health Insurance Policy applicable for Maltese national healthcare with a minimum coverage of one hundred thousand euro (€100,000.00).

Other third-country national employees who are neither citizens of countries with whom Malta have a bi-lateral social security agreement nor employed in Malta as personal carers, may request to be exempted up to 28^th February 2027 for one final time. After this date, no further exemption certificates shall be issued to third-country nationals who are not citizens of countries with whom Malta has a bi-lateral social security agreement or not employed in Malta as personal carers.

An Exemption Certificate will be issued by the Department of Social Security exempting the individual from registering in Malta.

What you’ll get

The third-country national carer employees shall receive an Exemption Certificate from the Department of Social Security, with which they shall be exempted from paying Social Security Contributions in Malta until the expiry of the Maltese Residency Permit issued by Maltese Government agency Identità.

The employers however, are still required to register the employment of the third-country national with the Commissioner for Revenue and Jobsplus, though is automatically exempted from their share of payment of Class 1 social security contributions of the third-country national employees.

Eligibility

The employee must be either:
- A citizen of Canada, Australia, New Zealand or Libya; or
- Employed in Malta as a personal carer with an individual employer.
- Other third-country national employees may only be exempted until 28th February 2027.
Have a valid single permit (residence and work), or have submitted an application to the Maltese government agency Identità.
Insured with a national institution in their third-country homeland.
Insured by a Private Health Insurance policy covering all health services provided in Malta.

Documentation required

Single permit for both residence and work, issued by the Maltese government agency Identità, or registration confirmation letter, if permit is still not available.
Latest state contribution payment receipt from the national institution in the third-country homeland.
A valid Private Health Insurance Policy covering Maltese national healthcare services with a minimum coverage of one hundred thousand euro (€100,000.00).