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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.

2020

 
 
                                  Basic Weekly Wage1 €                  Weekly Rate Payable2  
 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

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
3 Adjustment to rates is retrospective from 01/01/2020

Social Security Contributions

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Class 1 Rates: