Get salaries of any job in Malta

The minimum wage is EUR 731.32 per month. The minimum wage can vary according to the age of the employee.Employees are entitled to annual cost-of-living adjustments at rates set by the government of Malta. For 2023, these increases were €514.80 for full-time employees and €386.10 for part-time employees.

The individual income tax ranges from 0% to 35%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.

Single:

Gross Annual Income	Tax Rate (%)
Up to EUR - 9,100	0%
Up to EUR - 14,500	15%
Up to EUR - 19,500	25%
Up to EUR - 60,000	30%
Over EUR - 60,000	35%

 

Married:

Gross Annual Income	Tax Rate (%)
Up to EUR - 12,700	0%
Up to EUR - 21,200	15%
Up to EUR - 28,700	25%
Up to EUR - 60,000	30%
Over EUR - 60,000	35%

 

 

 

 

 

Parents:

Gross Annual Income	Tax Rate (%)
Up to EUR - 10,500	0%
Up to EUR - 15,800	15%
Up to EUR - 21,200	25%
Up to EUR - 60,000	30%
Over EUR - 60,000	35%

The employer cost is generally estimated at around 10.30% of the employee's salary. The government bonuses (relating to the weekly allowance and statutory bonuses) are aded on top of this employer cost.

• Social Security - 10%*

• Maternity Trust Fund - 0.30%

• Semi-annual government bonus: Weekly allowance, payable at the end of March and September respectively - EUR 121.16

• Semi-annual government bonus: Statutory bonus, payable at the end of June and December respectively - EUR 135.10

 

*The maximum amounts of social security contributions are calculated based on the employee’s weekly salary and number of Mondays in the month. For employees earning more than EUR 515.99/week, the social security contributions will be up to EUR 206.40 for months with four Mondays and EUR 258 for months with five Mondays.

Standard working hours are 8 hours per day, 40 hours per week. The standard work week is from Monday to Friday. The maximum workweek can be extended up to 48 hours.

Hours worked after that period, will be considered overtime.

Overtime payment is mandatory. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 48 hours of work a week unless written consent is provided by the employee. For additional hours, employees are paid:

• 150% of the hourly rate, for work on Monday-Saturday.
• 200% of the hourly rate, for work on Sundays or Public Holidays.