Class 1 Social Security Contributions
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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.

2011

 

                                   Basic Weekly Wage1 €                                Weekly Rate Payable
 Category  From To by Employee by Employer Total
 A 0.10 153.45 6.62 6.62 13.24
B 0.10 153.45 15.35* 15.35 30.70
*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 153.46 330.30 10% 10% n/a
 D 330.31 n/a 33.03 33.03 66.06


                                               Persons born from 1st January 1962 onwards​
 C 153.46 353.85 10% 10% n/a
 D 353.86 n/a 35.39 35.39 70.78

 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

1 Basic 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