Payment of social security contributions for self-employed individuals

If you are a self-employed person, the first due date for Social Security Contributions is on 30 April (number of Mondays from January to April), unless you have successfully applied and been approved by Malta Enterprise for the COVID-19 Fiscal Assistance package to postpone the payment of such tax. Late payment of such a Social Security Contribution will result in an additional contribution of 1% per month on the unpaid Social Security Contribution. If you require any assistance or information on Social Security Contributions, please contact us on taxenquiries@fenlex.com.