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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.

2005

 
                          Basic Weekly WageLm                                                  Weekly Rate PayableLm
Category From To by Employee by Employer Total
A 0.10 55.63 2.84 2.84 5.68
B 0.10 55.63 5.56 5.56 11.12

C 55.64 131.55 10% 10% n/a
D 131.56 n/a 13.16 13.16 26.32

E n/a n/a 10% Max.1.88 10% Max.1.88 n/a
F n/a n/a 10% Max.3.41 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: