| 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.
2014
| Category |
From |
To |
by Employee |
by Employer |
Total |
|---|
| A |
0.10 |
165.68 |
6.62 |
6.62 |
13.24 |
|---|
| B |
0.10 |
165.68 |
16.57* |
16.57 |
33.14 |
|---|
| *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 |
165.69 |
342.53 |
10% |
10% |
n/a |
|---|
| D |
342.54 |
n/a |
34.25 |
34.25 |
68.50 |
|---|
|
|---|
|
Persons born from 1st January 1962 onwards |
|---|
| C |
165.69 |
412.14 |
10% |
10% |
n/a |
|---|
| D |
412.15 |
n/a |
41.21 |
41.21 |
82.42 |
|---|
|
|---|
| 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
|