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Social Security Contributions – Working in the EU

Self-Assessment for cross border Employers and Self-Employed Persons in the EU

Overview

The EU social security coordination rules encompass a set of regulations that allow social security institutions to determine the applicable legislation for individuals in a cross-border situation involving two or more countries. Once determined, the country responsible for social security coverage issues a Portable Document A1, certifying its competence in this regard.

Our aim is to simplify the administrative workload for employers and self-employed persons to encourage them to fulfil their social security obligations. For the purpose of using this Self-Assessment Tool, an ‘employed person’ refers to a person who has not yet passed the 65th birthday and who is engaged in insurable employment. On the other hand, a ‘self-employed person’ refers to a person who has not yet passed the 65th birthday and is working in one’s own business or professional practice for the purpose of earning a profit.

This Self-Assessment Tool, helps you to find out whether as an employer or a self-employed person, you are obliged to pay social security contributions in Malta for your employees, or for yourself, when working in a cross-border situation between two (or more) EU countries.

What you’ll get

A self-assessment tool for employers and self-employed persons engaged in cross-border activities. This tool provides a personalised information service regarding social security contributions for cross-border workers. This tool will provide you with a preliminary guidance on whether you are to pay social security contributions in Malta or not when working in an EU cross-border situation.

This self-assessment tool will ask you a series of questions to assess your cross-border situation individually. Upon the provision of the required information, you will be provided with indicative guidelines on your social security obligations, and whether these can be payable in Malta.

The use of the Self-Assessment Tool is recommended if you, as an employer or as a self-employed person:

  • Will be sending your employee to work temporarily in another EU country on your behalf for a maximum period of twenty-four (24) months, which is referred to as a ‘posting’.
  • Are normally self-employed in an EU country and will go to pursue a similar activity in another country for a maximum period of twenty-four (24) months.
  • Are employing a worker or working as a self-employed on board a vessel flying the flag of Malta.
  • Are working as a self-employed person on board a vessel flying the flag of Malta.
  • are employing personnel who perform an activity as flight or cabin crew of an aircraft whose designated home base is in Malta.
  • Are employing a worker who is normally employed in more than one EU country at the same time or in alternation.
  • Are normally self-employed in more than one EU country at the same time or in alternation.

It is important to note that the provided guidelines are based solely on the information provided. In complex work situations, it is advisable to contact the International Relations Unit through our Contact Us page for further assistance.

Eligibility

The Self-Assessment Tool is available to employers and self-employed persons operating in a cross-border capacity within the European Union. If you employ workers or work as a self-employed person across different EU countries, you are eligible to use our self-assessment tool. It provides valuable information on social security contributions and helps ensure compliance with relevant regulations. Whether you are a small business owner, a multinational corporation, or a self-employed professional, this tool can assist you in understanding and meeting your social security obligations in the EU. The Self-Assessment Tool is designed for use specifically in the following countries/regions to generate accurate results:

  • the European Union (EU)
  • the European Economic Area (EEA)
  • Switzerland
  • United Kingdom

How to apply

To access the Self-Assessment Tool, click here.

 

For further instructions on how to utilize this app, view the video below.