Country fileMTEURVerified 2026-09-24
MT 
Employer of Record in Malta: what one employee really costs
Malta, Europe. One software engineer at $45,000 gross per year, priced through 12 providers with a published fee, on the ECB reference rates of 18 Sept 2026. Change the salary and headcount below.
- Employer on-cost
- +8.9%
- statutory charges on top of gross
- All-in per month
- $4,284 – $4,784
- salary + charges + published fee, cheapest to dearest listed provider
- Onboarding through an EOR
- 3 days
- per Deel - Hire employees in Malta ('your next hire could start in as little as 3 days with Deel')
Hiring one software engineer in Malta at $45,000 gross a year costs about $335 a month in statutory employer charges (+8.9%), plus an EOR fee of $199 to $699 per month depending on the provider: $4,284 to $4,784 all-in, before deposits, FX margins and add-ons. Prices checked 2–24 Sept 2026.
Disclosure Some provider links on this page are affiliate links: if you become a customer after clicking, the provider may pay us a referral fee. It never changes the price you pay, and it never changes the numbers on this page, which come from official sources and are dated. How we are paid
Cost engine · preset to Malta
Price your own hire, line by line.
employee inatgross / year
≈ EUR 39,267 gross / year · EUR at ECB reference rate, 18 Sept 2026
| Per employee | Rate | Per month |
|---|---|---|
| Gross salary | $3,750 | |
| Class 1 social security contribution, employer share capped | 10% | $278 |
| Maternity Leave Trust Fund contribution, employer only capped | 0.30% | $8 |
| Government bonuses: statutory bonus and weekly allowance | flat | $49 |
| Employer on-cost | +8.9% | $335 |
| Cost of employment, before EOR fee | $4,085 |
RemoFirstLowest total
$4,284/ month · 1 employee
- Fee / mo
- from $199
- Per year
- $51,408
- Fee share
- 4.6%
Checked 2 Sept 2026
Get a RemoFirst quotePapaya Global
$4,584/ month · 1 employee
- Fee / mo
- from $499
- Per year
- $55,008
- Fee share
- 10.9%
Checked 2 Sept 2026
Get a Papaya quoteDeel
$4,684/ month · 1 employee
- Fee / mo
- from $599
- Per year
- $56,208
- Fee share
- 12.8%
Checked 2 Sept 2026
Get a Deel quoteEmployer charges from official sources; provider fees are list prices on the dates shown; deposits, FX margins and add-ons are not included. Not legal or tax advice. Methodology
14 providers, one scenario, all-in totals.
| Provider | EOR fee / employee / mo | All-in / mo, 1 hire | Deposit | Countries | Checked | Quote |
|---|---|---|---|---|---|---|
| RemoFirst EOR in 185+ countries from $199 per employee per month, no annual contract. | from $199 | $4,284 | Not stated on the pricing page | 185+ | 2 Sept 2026 | Get a quote from RemoFirst· $4,284/mo |
| Rivermate EOR in 180+ countries from $319 to $639 per employee per month. | from $319 | $4,404 | Not stated on the pricing page | 180+ | 2 Sept 2026 | Get a quote from Rivermate· $4,404/mo |
| Pebl Velocity Global, renamed Pebl in 2026. Prints $399 per employee per month. | from $399 | $4,484 | Not stated on the pricing page | 185+ | 22 Sept 2026 | Get a quote from Pebl· $4,484/mo |
| Playroll EOR in 180+ countries from $399 per employee per month; deposit of one month's salary. | from $399 | $4,484 | Fully refundable security deposit equivalent to one month's salary when onboarding an employee (pricing page). | 180+ | 2 Sept 2026 | Get a quote from Playroll· $4,484/mo |
| Multiplier EOR from $459 (annual) or $499 (monthly) per employee, plus mandated add-ons. | from $499 $459 billed annually | $4,584 | Refundable security deposit required per employee by the EOR terms (effective 1 June 2026), sized by Multiplier; not on the pricing page. | 150+ | 24 Sept 2026 | Get a quote from Multiplier· $4,584/mo |
| Papaya Global EOR starting from $499 per employee per month, quote-based, 160+ countries. | from $499 | $4,584 | Not stated for EOR on the pricing page (the contractor block states 'No deposit required'). | 160+ | 2 Sept 2026 | Get a quote from Papaya Global· $4,584/mo |
| Borderless AI EOR at $579 per employee per month, no deposit or pre-funding, 170+ countries. | $579 | $4,664 | No deposit: 'No upfront deposits or pre-funding required' (pricing page). | 170+ | 24 Sept 2026 | Get a quote from Borderless AI· $4,664/mo |
| Atlas HXM EOR from $599 through its own entities, plus an Agent of Record at $199. | from $599 | $4,684 | Not stated on the pricing page | 160+ | 21 Sept 2026 | Get a quote from Atlas HXM· $4,684/mo |
| Deel EOR in 130+ countries, starting at $599 per employee per month. | from $599 | $4,684 | Not stated on the pricing page | 130+ | 2 Sept 2026 | Get a quote from Deel· $4,684/mo |
| G-P EOR in 180+ countries from $599, with no minimum contract length. | from $599 | $4,684 | Not stated on the pricing page | 180+ | 24 Sept 2026 | Get a quote from G-P· $4,684/mo |
| Oyster EOR in 120+ countries at USD 699 per employee per month; refundable deposit. | $699 | $4,784 | Refundable deposit required for EOR team members 'to initiate the engagement and to ensure on-time payments' (pricing FAQ). | 120+ | 24 Sept 2026 | Get a quote from Oyster· $4,784/mo |
| Remote EOR in 90+ countries at $699 per employee per month, no deposit. | $699 | $4,784 | No deposit: 'We collect reserve payments in rare, high risk circumstances' (pricing FAQ). | 90+ | 2 Sept 2026 | Get a quote from Remote· $4,784/mo |
| Rippling EOR bundled with the Rippling platform; custom quote only. | Quote only | — | Not stated on the pricing page | — | 24 Sept 2026 | Get a quote from Rippling |
| Safeguard Global EOR sold alongside entity setup and payroll; no price published. | Quote only | — | Not stated | 187+ | 21 Sept 2026 | Get a quote from Safeguard Global |
Same salary and statutory charges in every row; only the fee segment changes.
What Malta adds on top of the salary, and where each rate comes from.
Rates apply to the base named in each line; capped lines stop growing above the ceiling. Engine assumptions: Basic weekly wage as a share of gross = 1; The employee was born on or after 1 January 1962 and earns above the Category D threshold = 1.
| Line | Employer rate | Base & ceiling | Source |
|---|---|---|---|
| Class 1 social security contribution, employer shareEvery employer, on the basic weekly wage of an employee aged 18 or over, up to the weekly maximum | 10% | Basic wage , capped at EUR 29,084 / yr The Malta Tax and Customs Administration's 2026 Class 1 table sets the employer's share at 10% of the basic weekly wage in Category C, between EUR 229.45 and EUR 559.30 a week for a person born from 1 January 1962, and at a fixed EUR 55.93 a week in Category D, from EUR 559.31 upwards. The law therefore caps the base, not the rate: 10% of EUR 559.31 is EUR 55.93. The annual cap here is EUR 559.31 times 52 weeks, EUR 29,084.12, which gives about EUR 2,908 a year from the employer whatever the salary above it. Two consequences follow. The effective rate falls as pay rises - at this page's example salary the line is about 7.4% of pay, not 10% - and a pay rise above roughly EUR 29,000 a year costs the employer nothing more in social security. The table was 2025's EUR 54.43 a week at EUR 544.28 before this year's update, and the base is the basic wage, so overtime and bonuses do not enter it. | Malta Tax and Customs Administration (MTCA)2026-09-24 |
| Maternity Leave Trust Fund contribution, employer onlyEvery employer, on the same basic weekly wage and up to the same weekly maximum as Class 1 | 0.30% | Basic wage , capped at EUR 29,084 / yr The same MTCA table carries a separate 'Maternity' column paid by the employer alone: 0.30% of the basic weekly wage in Category C, and a fixed EUR 1.68 a week in Category D for a person born from 1 January 1962. The table has no separate column by sex, so it is charged on every employee. Capped on the same base as Class 1, it comes to about EUR 87 a year. | Malta Tax and Customs Administration (MTCA)2026-09-24 |
| Government bonuses: statutory bonus and weekly allowanceEvery employee, paid by the employer on top of salary; pro rata for part of a period | EUR 513 / yr | Fixed amount per employee Two fixed payments the employer owes every whole-time employee in addition to the agreed salary. The weekly allowance is set by the Weekly Allowance National Standard Order (S.L. 452.62, consolidated version in force, read on legislation.mt): EUR 4.66 for each week of whole-time employment, paid on the last working day of March and of September for the six months before, which is EUR 121.16 for 26 full weeks. The statutory bonus rests on article 23 of the Employment and Industrial Relations Act (Cap. 452, version in force from 2 April 2026): it is paid between 15 and 30 June and between 15 and 23 December, pro rata to annual hours worked for part of a year, and each payment may not be less than half of what the Government announces in the General Estimates for its own employees. The Act does not print the amount; the Department for Industrial and Employment Relations gives it as EUR 135.10 for each payment, so EUR 512.52 a year for a full year of service. For part periods DIER gives EUR 0.74 a calendar day for the bonus. They are flat, so they weigh about 1.3% of pay at this page's example salary and more on a lower one. Many salary quotes state an annual package that already includes them; check whether yours does before adding them again. | Department for Industrial and Employment Relations (DIER)2026-09-24 |
| Extra leave day for each public holiday falling on a weekend not in total | — | Regulation 8(1) of the Organisation of Working Time Regulations (S.L. 452.87, consolidated version in force since 26 November 2024) gives a whole-time employee, with effect from 1 January 2021, an additional day of vacation leave in the same calendar year for each national or public holiday that falls on a Saturday, Sunday or weekly day of rest; article 6(c) of the National Holidays and Other Public Holidays Act (Cap. 252) says the same. That Act lists five national holidays and nine public holidays besides Sundays. In 2026 three of the fourteen fall on a weekend - 7 June (Sette Giugno) on a Sunday, 15 August (the Assumption) on a Saturday and 13 December (Republic Day) on a Sunday - so a full-time employee has 24 days of basic leave plus 3, or 27 paid days off beside the holidays. Shown for planning rather than added to the total, because the salary already pays for these days; the count changes every year with the calendar. | Organisation of Working Time Regulations (S.L. 452.87), regulation 8(1), version in force since 26 November 20242026-09-24 |
| Thirteenth month - not required by Maltese law not in total | — | Carried at zero because Malta has no statutory thirteenth salary. What it has instead are the fixed government bonuses (EUR 512.52 a year), which are priced in the ledger above, and the yearly cost-of-living adjustment that DIER describes as added to the basic wage - EUR 4.66 a week for 2026 - which becomes part of salary rather than a separate charge. | Department for Industrial and Employment Relations (DIER)2026-09-24 |
| Employer on-cost at $45,000 | +8.9% | $4,020 a year, $335 a month |
EOR or your own entity
Fees scale with headcount. An entity does not.
Malta's statutory side is small and mostly fixed, so the provider fee is a large share of the difference between routes. On a US$45,000 salary the three lines come to about EUR 3,508 a year, about US$335 a month, and above roughly EUR 29,000 of basic pay the social security and maternity lines stop growing. A Maltese limited company of your own would pay exactly the same capped contributions and the same government bonuses. What an entity saves is the monthly fee; what it costs is incorporation, registration as an employer with the tax administration, monthly payroll filings and a local accountant, against a hire a provider says can start in about three days. One Maltese detail belongs in the decision: for a technical or managerial employee paid at least double the national minimum wage, probation is one year unless a shorter period is agreed, which gives either route a long window to part ways on one week's notice.
Fees grow with every hire; the charges line is owed under an entity too.
| Headcount | RemoFirst fees / yr | Borderless AI fees / yr | Statutory charges / yr |
|---|---|---|---|
| 1 | $2,388 | $6,948 | $4,020 |
| 3 | $7,164 | $20,844 | $12,061 |
| 5 | $11,940 | $34,740 | $20,102 |
| 10 | $23,880 | $69,480 | $40,204 |
| 20 | $47,760 | $138,960 | $80,408 |
Statutory charges are owed either way; the provider fee is the only line an entity removes, against the cost of incorporating and running local payroll.
Employment terms that move the cost
- Paid leave
- 24 days
- Public holidays
- 14
- 13th month
- Not mandatory
- Probation
- up to 12 months
- Notice
- Set by continuous service, per DIER: one week after more than one month, two weeks after more than six months, four weeks after more than two years, eight weeks after more than four years, then one more week for each further year after seven years up to twelve weeks; longer periods may be agreed for technical, administrative, executive or managerial posts. During probation, one week applies once the employee has worked more than one month.
- Reviewed
- 2026-09-24
Get a quote for Malta.
The lowest published total here, next to the two providers searched for most often (the rule). Totals for 1 hire at $45,000. Ask each provider about deposits, FX margins and mandatory add-ons for Malta: those are the lines that move.
Get a RemoFirst quote· $4,284/mo Get a Papaya quote· $4,584/mo Get a Deel quote· $4,684/mo
Disclosure Some provider links are affiliate links; they never change the numbers on this page. Details
Questions people ask before booking a demo
- How much does an employer of record cost in Malta?
- On a US$45,000 salary the statutory employer side is about US$335 a month: 10% social security and 0.3% maternity fund, both capped at a basic weekly wage of EUR 559.31, plus EUR 512.52 a year of government bonuses. That is about 8.9% of pay on top of US$3,750 of monthly salary, so about US$4,085 before any provider fee. Published EOR fees run from about US$199 to US$699 per employee per month, so the all-in cost lands near US$4,284 to US$4,784 a month.
- Is the employer's social security in Malta really 10%?
- Only up to the weekly ceiling. The 2026 Class 1 table charges 10% of the basic weekly wage up to EUR 559.30 and a fixed EUR 55.93 a week from EUR 559.31, for a person born from 1962. Above about EUR 29,000 a year of basic pay the employer's contribution stops rising, so on this page's example it is about 7.4% of salary, and the share keeps falling as salary goes up. Deel's Malta page still prints a weekly maximum below the 2026 figure, so check the year of any table you are quoted.
- What are Malta's statutory bonus and weekly allowance?
- Fixed payments every employer owes on top of salary. The statutory bonus is EUR 135.10 between 15 and 30 June and EUR 135.10 between 15 and 23 December; the weekly allowance is EUR 121.16 at the end of March and EUR 121.16 at the end of September. Together they are EUR 512.52 a year for a full year, paid pro rata for part periods. This page adds them to the employer cost; confirm whether a quoted annual salary already includes them.
- How long is probation in Malta for a software engineer?
- Usually one year. Article 36 of the Employment and Industrial Relations Act sets probation at six months, but workers in technical, executive, administrative or managerial positions whose wages are at least double that year's national minimum wage are on probation for twelve months; the parties may agree a shorter period. A software engineer on this page's salary meets both conditions. During probation either side may end the contract without giving a reason, on one week's notice once the employee has worked more than a month.
- How much leave does a Maltese employee get in 2026?
- Regulation 8 of the Organisation of Working Time Regulations gives a full-time employee on a 40-hour week four weeks and 32 hours of paid annual leave, 192 hours or 24 working days, plus fourteen national and public holidays. Since 2021 each holiday that falls on a weekend adds a day of leave, and in 2026 three do: 7 June, 15 August and 13 December. That makes 27 days of leave this year on top of the holidays.