Social security
Once again, unless the individual is Maltese or already working in Malta and in possession of one, he/she must register for a social security number with the Department of Social Security.
Once registered, the individual is required to make three annual payments by the end of April, August and December. The payments required are calculated based on the annual net profit for the year preceding the contribution payment year.
If the individual is self-employed on a part-time basis and has another primary source of income (such as from full-time employment), social security contributions are paid only on this main source of income, and no further payments will be required on the part-time self-employment income.