| 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.
2020
| Category |
From |
To |
by Employee |
by Employer |
Total |
Maternity |
|---|
| A |
0.10 |
179.33 |
6.62 |
6.62 |
13.24 |
0.20 |
|---|
| B |
0.10 |
179.33 |
17.93* |
17.93 |
35.86 |
0.54 |
|---|
| *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 19613 |
|---|
| C |
179.34 |
365.72 |
10% |
10% |
n/a |
0.30% |
|---|
| D |
365.73 |
n/a |
36.57 |
36.57 |
73.14 |
1.08 |
|---|
| |
|---|
|
Persons born from 1st January 1962 onwards |
|---|
| C |
179.34 |
480.49 |
10% |
10% |
n/a |
0.30% |
|---|
| D |
480.50 |
n/a |
48.05 |
48.05 |
96.10 |
1.44 |
|---|
| |
|---|
| 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 |
|---|