2025 Malta Class 1 Social Security Contributions

The Malta Commissioner for Revenue has announced an increase in both employer and employee social security contributions for 2025.

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

However, there are two exceptions to this ruling.

1. For EU/EEA/Switzerland citizens or residents, if the employer and employee reside in the same Member State, and the seafarer is affiliated in that State for social security, they do not need to pay the contribution as seafarers can only be subject to a social security system of one Member State.
2. For non-residents of the EU/EEA/Switzerland working on a Malta-flagged vessel, there is the possibility to opt for the social security system of their non-EU/EEA/Switzerland country of residence.

For the majority of crew members the contribution rates per Monday worked paid by the employer capped in 2025 will be 54.43 Euros for the seafarer (previously 53.23 Euros) and 54.43 Euros for the employer (previously 53.23 Euros) plus a 1.63 Euros maternity leave fund contribution for the employer.

The full breakdown of rates is available here.

Our crew employment entities are registered as a foreign employer with the Malta Inland Revenue Department and, as such, is able to register the yacht crew that it employs with the Malta Department of Social Security and arrange for the payment of social security contributions.

Crew members who are registered will be issued with an A1 Certificate (social security cover) and then may be able to apply for an S1 Certificate and/or EHIC card.

To sign up to the Oceanskies Crew employment and payroll service or to request further information about Malta yacht registration and social security payments for yacht crew please do not hesitate to contact us.

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