| 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.
2019
| Category |
From |
To |
by Employee |
by Employer |
Total |
Maternity |
|---|
| A |
0.10 |
175.84 |
6.62 |
6.62 |
13.24 |
0.20 |
|---|
| B |
0.10 |
175.84 |
17.58* |
17.58 |
35.16 |
0.53 |
|---|
| *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 |
175.85 |
356.96 |
10% |
10% |
n/a |
0.3% |
|---|
| D |
356.97 |
n/a |
35.70 |
35.70 |
71.40 |
1.07 |
|---|
| |
|---|
|
Persons born from 1st January 1962 onwards |
|---|
| C |
175.85 |
465.27 |
10% |
10% |
n/a |
0.3% |
|---|
| D |
465.28 |
n/a |
46.53 |
46.53 |
93.06 |
1.40 |
|---|
| |
|---|
| 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 |
|---|