Class 1 Social Security Contributions
Category Description
|
|
Category
|
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 is 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.
|
|
Students who are following a full-time course of studies or instruction under the Student-Worker Scheme, or other similar schemes (including the Extended Skills Training Schemes, but excluding the Worker-Student Schemes) involving distinct work and study periods for which they are receiving remuneration.
2014
|
Basic Weekly Wage1 €
|
Weekly Rate Payable2 €
|
|
Category
|
|
From
|
To
|
by Employee
|
by Employer
|
Total
|
|
A
|
|
0.10
|
165.68
|
6.62
|
6.62
|
13.24
|
|
B
|
|
0.10
|
165.68
|
16.57*
|
16.57
|
33.14
|
|
*Or if the employee chooses, 10% of the basic weekly wage1. This rate of contribution entitles the contributor to pro-rata contributory benefits.
|
|
|
|
Persons born up to 31st December 1961
|
|
C
|
|
165.69
|
342.53
|
10%
|
10%
|
n/a
|
|
D
|
|
342.54
|
n/a
|
34.25
|
34.25
|
68.50
|
|
|
Persons born from 1st January 1962 onwards
|
|
C
|
|
165.69
|
412.14
|
10%
|
10%
|
n/a
|
|
D
|
|
412.15
|
n/a
|
41.21
|
41.21
|
82.42
|
|
|
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
|
|
|
1Basic Weekly Wage or the weekly equivalent of the basic monthly salary.
|
|
2For percentage rates, the weekly rate payable is calculated to the nearest cent
|
Class 1 Social Security Contributions
Category Description
|
|
Category
|
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 is 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.
|
|
Students who are following a full-time course of studies or instruction under the Student-Worker Scheme, or other similar schemes (including the Extended Skills Training Schemes, but excluding the Worker-Student Schemes) involving distinct work and study periods for which they are receiving remuneration.
2014
|
Basic Weekly Wage1 €
|
Weekly Rate Payable2 €
|
|
Category
|
|
From
|
To
|
by Employee
|
by Employer
|
Total
|
|
A
|
|
0.10
|
165.68
|
6.62
|
6.62
|
13.24
|
|
B
|
|
0.10
|
165.68
|
16.57*
|
16.57
|
33.14
|
|
*Or if the employee chooses, 10% of the basic weekly wage1. This rate of contribution entitles the contributor to pro-rata contributory benefits.
|
|
|
|
Persons born up to 31st December 1961
|
|
C
|
|
165.69
|
342.53
|
10%
|
10%
|
n/a
|
|
D
|
|
342.54
|
n/a
|
34.25
|
34.25
|
68.50
|
|
|
Persons born from 1st January 1962 onwards
|
|
C
|
|
165.69
|
412.14
|
10%
|
10%
|
n/a
|
|
D
|
|
412.15
|
n/a
|
41.21
|
41.21
|
82.42
|
|
|
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
|
|
|
1Basic Weekly Wage or the weekly equivalent of the basic monthly salary.
|
|
2For percentage rates, the weekly rate payable is calculated to the nearest cent
|