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.

2013

 

                                       Basic Weekly Wage€                              Weekly Rate Payable2  
 Category From To by Employee by Employer Total
 A 0.10 162.19 6.62 6.62 13.24
 B 0.10 162.19 16.22* 16.22 32.44
*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 162.20 339.04 10% 10% n/a
 D 339.05 n/a 33.90 33.90 67.80


Persons born from 1st January 1962 onwards​
 C 162.20 403.15 10% 10% n/a
 D 403.16 n/a 40.32 40.32 80.64

 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