Class 1 Social Security Contributions
Navigate Up
Sign In

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.

2012

                                          Basic Weekly Wage1 €                          Weekly Rate Payable
 Category From To by Employee by Employer Total
 A 0.10 158.11 6.62 6.62 13.24
 B 0.10 158.11 15.81* 15.81 31.62
*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 158.12 334.96 10% 10% n/a
 D 334.97 n/a 33.50 33.50 67.00


                                        Persons born from 1st January 1962 onwards​
 C 158.12 378.50 10% 10% n/a
 D 378.51 n/a 37.85 37.85 75.70

 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