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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.
 
2021
 
                                  Basic Weekly Wage€                  Weekly Rate Payable2  
 Category
From
To
by Employee
by Employer
Total
Maternity
      A
0.10
181.08
 6.62
6.62
13.24
0.20
      B
0.10
181.08
 18.11*
 18.11
36.22
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 1961
      C
181.09
372.35
 10%
10%
n/a
0.30%
      D
372.36
n/a
37.24
 37.24
74.48
1.12
​ ​ ​ ​ ​ ​ ​
Persons born from 1st January 1962 onwards​
      C
181.09
485.73
10%
10%
n/a
0.30%
      D
485.74
n/a
48.57
48.57
97.14
1.46
​ ​ ​ ​ ​ ​ ​
      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