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Class 1 Social Security Contribution Rates
Categ. |
Description |
A |
Persons under 18 years of age earning not more than the amount indicated below |
B |
Persons aged 18 and over, earning not more than the amount indicated below |
C |
All persons whose basic weekly wage falls between the amounts indicated below |
D |
All persons whose basic weekly wage is equal to or exceeds the amount indicated below |
E |
Students under 18 years of age |
F |
Students 18 years old and over |
Basic Weekly Wage (€) |
Weekly Rates (€) |
Categ. |
From |
To |
Employee |
Employer |
Total |
A |
0.00 |
142.39 |
6.62 |
6.62 |
13.24 |
B |
0.00 |
142.39 |
14.23 * |
14.23 |
28.46 |
C |
142.40 |
319.24 |
10% |
10% |
n/a |
D |
319.25 |
n/a |
31.94 |
31.94 |
63.88 |
E |
n/a |
n/a |
10% Max.4.38 |
10% Max.4.38 |
n/a |
F |
n/a |
n/a |
10% Max.7.94 |
10% Max.7.94 |
n/a |
* Or if the employee chooses, 10% of the weekly wage. This rate of contribution entitles the contributor to pro-rata contributory benefits. | |
Class 2 Social Security Contribution Rates
Rates for Class 2 Social Security Contributions are based on the annual net profit or income for the year preceding the contribution payment year.
For Social Security Contribution purposes:
Self Occupied persons are persons who earn income from Trade, Business, Profession, Vocation or any other economic activity that exceeds the threshold* (refer to table below).
Self Employed persons are persons who receive income from rents, investments, capital gains or any other income.
All rates except the 'SP' rate apply to self occupied persons.
The 'SP' rate applies to single persons who are not self-occupied and when the total net income in the previous year exceeds the threshold** as indicated in the tables below.
Annual Net Income (€) |
Weekly Rate (€) |
Category |
From |
To |
|
SA |
0 |
8,628 |
24.88 |
SB |
8,629 |
16,600 |
15% |
SC |
16,601 |
n/a |
47.89 |
SP |
1,005 |
7,168 |
20.68 |
* Self Occupied threshold: € 910
** Category SP threshold: € 1005
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