Workers in Malta will be able to transfer their National Insurance contributions to a spouse who does not qualify for a pension, under a measure set to be announced in Budget 2027. Finance Minister Clyde Caruana is expected to unveil the change during his budget speech on Monday, according to sources familiar with the plan.

Those sources said that from 2027, a worker will be able to pass on their NI contributions to a spouse who has no pension of their own. The finer details of how the scheme will operate are to follow the budget speech itself, with the parameters announced afterwards rather than on the day.

The measure is one of several the government is presenting as a departure from recent budgets. People familiar with the contents of Budget 2027 echoed Caruana's own suggestion that this year's budget will differ from those that came before. The minister has framed it as a budget focused on a number of longstanding issues rather than incremental adjustments.

Earlier in the week, Caruana said the budget would carry what he called a significant element of decisions. He added that these were decisions that should have been taken over the years but were not, pointing to a willingness to act on matters that previous budgets left untouched.

The NI transfer measure speaks directly to households where one spouse has built up contributions and the other has none, leaving them without a pension entitlement of their own. Full details of who will qualify and how the transfer will work are expected once the budget speech has been delivered.