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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.

1999

 
                                      Basic Weekly Wage1 Lm                                     Weekly Rate Payable2    Lm
Category From To by Employee by Employer Total
A 0.10 47.38 2.56 2.84 5.40
B 0.10 47.38 4.26 4.74 9.00

C 47.39 123.27 9% 10% n/a
D 123.28 n/a 11.09 12.33 23.42

E n/a n/a 9% Max.1.70 10% Max.1.88 n/a
F n/a n/a 9% Max.3.07 10% Max.3.41 n/a

1Basic Weekly Wage or the weekly equivalent of the basic monthly salary
2 For percentage rates, the weekly rate payable is calculated to the nearest cent

 

 

Social Security Contributions

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Class 1 Rates: