| 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.
2018
| Category |
From |
To |
by Employee |
by Employer |
Total |
Maternity |
|---|
| A |
0.10 |
172.51 |
6.62 |
6.62 |
13.24 |
0.20 |
|---|
| B |
0.10 |
172.51 |
17.25* |
17.25 |
34.50 |
0.52 |
|---|
| *Or if the employee chooses, 10% of the basic weekly wage. This rate of contribution entitles the contributor to pro-rata contributory benefits. |
|---|
| |
|---|
|
Persons born up to 31st December 1961 |
|---|
| C |
172.52 |
349.36 |
10% |
10% |
n/a |
0.3% |
|---|
| D |
349.37 |
n/a |
34.94 |
34.94 |
69.88 |
1.05 |
|---|
| |
|---|
|
Persons born from 1st January 1962 onwards |
|---|
| C |
172.52 |
455.78 |
10% |
10% |
n/a |
0.3% |
|---|
| D |
455.79 |
n/a |
45.58 |
45.58 |
91.16 |
1.37 |
|---|
| |
|---|
| E |
n/a |
n/a |
10% Max.4.38 |
10% Max.4.38 |
n/a |
0.3% Max.0.13 |
|---|
| F |
n/a |
n/a |
10% Max.7.94 |
10% Max.7.94 |
n/a |
0.3% Max.0.24 |
|---|