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Class 2 Social Security Contributions

​​Class Two Contributions are to be paid by all individuals who derive income of more than €910 from an economic activity and who are not employed.

The Social Security Act defines two categories of persons that are required to pay Class 2 Contributions as follows:

Self Occupied Persons - persons who earn income from Trade, Business, Profession, Vocation or any other economic activity that exceeds €910 per annum.

Self Employed Persons - persons who receive income from rents, investments, capital gains or any other income.

Rates for Class Two Social Security Contributions are based on the annual net profit or income for the year preceding the contribution payment year.

 

2010

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                   Annual Net Income €                                                                                Applies To
 Category From To Weekly Rate Self Employed Self Occupied
SP* 1,005 7,683 22.16 tick.png cross.png
* The SP rate applies only to single persons who are not self occupied.
SA 910 9,143 26.37 tick.png tick.png
SB 9,144 17,115 15% tick.png tick.png
SC 17,116 n/a 49.37 tick.png tick.png
Social Security Contributions

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Class 2 Rates: