How the Malta net salary calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Gross annual salary (EUR) | grossAnnual | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Social security (Class 1) | ssc | $round((grossAnnual < $const.sscCeiling ? grossAnnual : $const.sscCeiling) * $const.sscRate, 2) |
| Income tax | tax | ($t := grossAnnual; $x := $t <= 12000 ? 0 : $t <= 16000 ? $t * 0.15 - 1800 : $t <= 60000 ? $t * 0.25 - 3400 : $t * 0.35 - 9400; $round($x > 0 ? $x : 0, 2)) |
| Net / year | netAnnual | $round(grossAnnual - ssc - tax, 2) |
| Net / month | netMonthly | $round(netAnnual / 12, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
sscRate | 0.1 |
sscCeiling | 29084 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 22,000 EUR single
given grossAnnual | 22000 |
|---|---|
expect ssc | 2200 |
expect tax | 2100 |
expect netAnnual | 17700 |
Case 2 — S3 70,000 EUR single — SSC capped
given grossAnnual | 70000 |
|---|---|
expect ssc | 2908.4 |
expect tax | 15100 |
expect netAnnual | 51991.6 |
Sources
- CFR · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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