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

Overview

An elderly person or a disabled person who employs a carer, as the employee, has the option to be exempted from paying his/her share of Social Security Contributions as the employer of a carer. Nevertheless, as an employer one still needs to pay the employee’s, as the carer, 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 carer.

An Exemption Certificate is valid for twelve (12) months and must be renewed annually or upon a change in the carer, as the employee, employment circumstances, such as change of carer.

The applicant, as an employer, is obliged to pay Class I Social Security Contributions on behalf of the carer, as the employee, to the Commissioner for Revenue every month through the FS-5 system. However, by attaching a copy of the Exemption Certificate issued by the Department of Social Security, the applicant, as the employer, may omit his share of Social Security Contributions from the FS-5 payments.

Eligibility

General eligibility criteria:

The carer, who is the employee, must be insured under the Maltese Social Security as per Social Security Act (Cap. 318.) and therefore have a Social Security registration number. Click here for the carer to register under the Social Security Act.

The applicant, as the employer, must register the employment of the carer with Jobsplus and the Commissioner for Revenue, thereby be in possession of a PE Number, which is the number issued through the Commissioner for Revenue when registering as an employer.