Retrospective Payment of Social Security Contributions

Overview

This Scheme is intended for Maltese residents or persons registered under the Maltese Social Security Act (Cap. 318.). Eligible applicants can pay back-dated Social Security Contributions which are missing from their respective contribution history.

What you’ll get

Through this scheme a person may become eligible for a contributory social security pension, or else contribute towards increasing one’s current or potential benefit payment rate.

The Department of Social Security will processes each application received and, apart from a Bill of Arrears; will issue a comparative pension rate estimate according to the billed arrears paid or otherwise. Applicants will be also formally informed if their application has been rejected or if payment of missing contributions will not eventually enhance their potential pension rate.

Eligibility

General eligibility criteria:

Applicants must be normally resident in Malta and registered under the Social Security Act (Cap. 318.)
Applicants must be aged 59 to 64 years old (must not have turned 65 years old)
Applicants must be currently gainfully occupied and registered as such by Jobsplus employment Agency
From January 2022 people who have reached the age of 59 and who are receiving an Invalidity Pension will be able to pay contributions for up to 5 years
Persons who were in employment before JobsPlus was set up in 1990 and do not have a record of paid contributions during the same employment, will be given the possibility to pay up to 5 years of missing contributions. The guidelines are:

o The applicant has reached retirement age
o Does not qualify for the contributory pension
o Employment not exceeding 31 December 1990
o The job was registered with the JOBs + before 12 October 2021
o Although there is a registered job there are no paid contributions

Under the provisions of this scheme, eligible applicants may be allowed to pay a maximum of 260 Social Security Contributions (equivalent to 5 years of insurance), which do not necessarily have to be lying in the last five years preceding date of application. Payment of arrears of contributions is not allowed for periods when applicant was not normally resident in Malta.

The applicable rate due for payment of Arrears of Contributions is the standard Class 2 Rate SA as applicable for the year of payment.