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.

2015

 
 
                               Basic Weekly Wage1 €                       Weekly Rate Payable
 Category From To by Employee by Employer Total Maternity
 A 0.10 166.26 6.62 6.62 13.24 0.20
 B 0.10 166.26 16.63* 16.63 33.26 0.50
*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 166.27 343.11 10% 10% n/a 0.3%
 D 343.12 n/a 34.31 34.31 68.62 1.03
​ ​ ​ ​ ​ ​ ​

Persons born from 1st January 1962 onwards​
 C 166.27 418.25 10% 10% n/a 0.3%
 D 418.26 n/a 41.83 41.83 83.66 1.25
​ ​ ​ ​ ​ ​ ​
 E n/a n/a 10% Max.4.38 10% Max.4.38 n/a 0.3% Max.0.13
 F n/a n/a 10% Max.7.94 10% Max.7.94 n/a 0.3% Max.0.24

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