The Malta Commissioner for Revenue has announced an increase in both employer and employee social security contribution rates for 2026.

Under EU Regulation 883/2004 (link), seafarers who are EU/EEA or Swiss citizens or residents and who are employed on board a vessel flying the Maltese flag must be insured under Malta’s social security system.

However, there are two exceptions:

1. EU/EEA/Swiss citizens or residents working for an employer in the same Member State where both the employer and employee reside
   If the seafarer is already affiliated to the social security system of that Member State, they do not need to pay Maltese contributions, as individuals can only be subject to the social security system of one Member State at a time.
2. Non-EU/EEA/Swiss residents working on a Malta-flagged vessel are not eligible to be affiliated with Malta’s social security system. Instead, they may choose to remain affiliated with the social security system of their own non-EU/EEA/Swiss country of residence.

For most crew members, the 2026 capped contribution rates per Monday worked will be:

• Employee: €55.93 (previously €54.43)
• Employer: €55.93 (previously €54.43) + €1.68 maternity leave fund contribution

Our crew employment entities are registered as foreign employers with the Malta Inland Revenue Department and can therefore register yacht crew with the Malta Department of Social Security and arrange for the payment of all required social security contributions. Crew members who are registered will be issued with an A1 Certificate and may then be eligible to apply for an S1 Certificate and/or an EHIC card.