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.

2016

 
 
                                Basic Weekly Wage1€                      Weekly Rate Payable
 Category From To by Employee by Employer Total Maternity
 A 0.10 168.01 6.62 6.62 13.24 0.20
 B 0.10 168.01 16.80* 16.80 33.60 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 168.02 344.86 10% 10% n/a 0.3%
 D 344.87 n/a 34.49 34.49 68.98 1.03
​ ​ ​ ​ ​ ​ ​

Persons born from 1st January 1962 onwards​
 C 168.02 425.73 10% 10% n/a 0.3%
 D 425.74 n/a 42.57 42.57 85.14 1.28
​ ​ ​ ​ ​ ​ ​
 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