Social Security Act (Cap. 318)

Social Security Act (Cap. 318), article 12

Official PDF on legislation.mt

12. (1) A self-employed person who satisfies the Director that he is not self-occupied and whose yearly means calculated in accordance with the provisions of Part I of the Second Schedule to this Act, do not exceed - (i) €1470 in the case of a married person who is wholly maintaining a spouse and who is not self- occupied or in insurable employment; or (ii) €1,005 in the case of any other person; shall be entitled, on making an application to the Director, to receive a certificate of low inc ome valid for twelve months and while he holds such a certificat e, and as long as there is no r elevant change in circumstances, he shall be exempted from the payment of Class Two contributions. So however, that such self-employed person may opt to pay a Class Two contribution at the SP category in the case of a single person, and at the SA category in the c ase of a married person, in lieu of a certificate of low income. (2) If a person in respect of whom sub-article (1) applies is a married person who is legally separated and who is not gainfull y occupied, then such person may opt to have any maintenance paid to him by the other spouse excluded from the calculation of mea ns made in accordance with the provisions of Part I of the Second Schedule. (3) If a person in respect of whom sub-article (1) applies fails to renew such certificate within three months of its expiry, su ch person may, at the discretion of the Director, become liable to pay a Class Two contribution at the SP category in the case of a sing le person, and at the SA category in the case of a married person, 20 CAP. 318.] SOCIAL SECURITY payable within such time as may be fixed by the Director. (4) A self-occupied person who, in accordance with the provisions of this Act, is liable to pay a Class Two contributi on on his net earnings may, if such person so elects, be exempted fro m the payment of a Class Two contribution on earnings derived from th e provision of services as a host family: S.L. 409.10 Cap. 409. Provided that for the purposes of this sub-article, the term ''host family'' shall have the meaning assigned to it by the Host Family Accommodation Regulations made by virtue of the Malta Travel and Tourism Services Act . Cap. 452. (5) A self-occupied homeworker as defined in article 2 who, in accordance with the provisions of this Act, is liable to pay a Class Two contribution as a self-occupied person on his net earnings may, if such person so elects, be exempted from the payment of a Class Two contribution on earnings derived if such net earnings do not exceed 50% of the National Minimum Wage as is applicable to persons of eighteen years of age or over as established by a National Stan dard Order issued under the Employment and Industrial Relations Act . Payment of the Class One contribution by persons employed outside Malta. Amended by: XIII.1991.3.

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Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.