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.
 
 2025
 

                              Basic Weekly Wage€                  Weekly Rate Payable2  

 

 Category

From

To

by Employee

by Employer

Total

Maternity

 

      A

0.10

221.78

 6.62

6.62

13.24

0.20

 

      B

0.10

221.78

 22.18*

 22.18

44.36

0.67

 

*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

221.79

451.91

 10%

10%

n/a

0.30%

 

      D

451.92

n/a

45.19

 45.19

90.38

1.36

 

​ ​ ​ ​ ​ ​ ​

 

Persons born from 1st January 1962 onwards​

 

      C

221.79

544.28

10%

10%

n/a

0.30%

 

      D

544.29

n/a

54.43

54.43

108.86

1.63

 

​ ​ ​ ​ ​ ​ ​

 

      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