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 process each application received and, apart from a Bill of Arrears, will issue a comparative pension rate estimate according to the billed arrears whether 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.

As from 2026, for those who are of the specified age but are not currently in employment and also do not qualify for ten (10) years of social security contributions to benefit for a retirement pension, are now allowed to make retrospective payments only to be able to benefit from a retirement pension in accordance with the contributions paid and not to have a better pension rate.

IMPORTANT NOTE: For those persons making retrospective payments of social security contributions, can only be awarded Child Credits if they are still under 65 years and are still in employment at the time of making the retrospective payments.

Unemployed persons who make retrospective payments just to qualify for 10 years of contributions to receive a retirement pension are not eligible for the Child Credits.

Eligibility

Applicants must be normally resident in Malta and registered under the Social Security Act (Cap. 318.).

Applicants must be aged between fifty-nine (59) to sixty-four (64) years old. However, applicant must not have turned sixty-five (65) years old.

Applicants must be currently gainfully occupied and registered as such by Jobsplus employment Agency. For those who are not of the specified age and are not currently in employment and also do not qualify for ten (10) years of social security contributions to benefit for a retirement pension, are allowed to make retrospective payments only to be able to benefit from a retirement pension. in accordance with the contributions paid and not to have a better pension rate.

From January 2022 people who have reached the age of fifty-nine (59) and who are receiving an Invalidity Pension will be able to pay contributions for up to five (5) years. Click here for more information.

Persons who were in employment before the JobsPlus Agency 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 five (5) years of missing contributions. Click here for more information.

Under the provisions of this scheme, eligible applicants may be allowed to pay a maximum of two-hundred and sixty (260) Social Security Contributions, which is equivalent to five (5) years of insurance, which do not necessarily have to be lying in the last five (5) 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 making the payment.