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.

 

                                                     2022

 

                                  Basic Weekly Wage€                  Weekly Rate Payable2  

 

 Category

From

To

by Employee

by Employer

Total

Maternity

 

      A

0.10

182.83

 6.62

6.62

13.24

0.20

 

      B

0.10

182.83

 18.28*

 18.28

36.56

0.55

 

*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

182.84

378.98

 10%

10%

n/a

0.30%

 

      D

378.99

n/a

37.90

 37.90

75.80

1.14

 

​ ​ ​ ​ ​ ​ ​

 

Persons born from 1st January 1962 onwards​

 

      C

182.84

499.73

10%

10%

n/a

0.30%

 

      D

499.74

n/a

49.97

49.97

99.94

1.50

 

​ ​ ​ ​ ​ ​ ​

 

      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