Class 1 Social Security Contributions
Category Description |
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Category |
Description |
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A |
Persons under 18 years of age earning not more than the amount indicated below. |
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B |
Persons aged 18 and over, earning not more than the amount indicated below. |
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C |
All persons whose basic weekly wage is between the amounts indicated below. |
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D |
All persons whose basic weekly wage is equal to or exceeds the amount indicated below. |
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E |
Students* under 18 years of age. |
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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.
2014
Basic Weekly Wage1 € |
Weekly Rate Payable2 € |
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Category |
From |
To |
by Employee |
by Employer |
Total |
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A |
0.10 |
165.68 |
6.62 |
6.62 |
13.24 |
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B |
0.10 |
165.68 |
16.57* |
16.57 |
33.14 |
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*Or if the employee chooses, 10% of the basic weekly wage1. This rate of contribution entitles the contributor to pro-rata contributory benefits. |
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Persons born up to 31st December 1961 |
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C |
165.69 |
342.53 |
10% |
10% |
n/a |
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D |
342.54 |
n/a |
34.25 |
34.25 |
68.50 |
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Persons born from 1st January 1962 onwards |
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C |
165.69 |
412.14 |
10% |
10% |
n/a |
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D |
412.15 |
n/a |
41.21 |
41.21 |
82.42 |
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E |
n/a |
n/a |
10% Max.4.38 |
10% Max.4.38 |
n/a |
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F |
n/a |
n/a |
10% Max.7.94 |
10% Max.7.94 |
n/a |
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1Basic Weekly Wage or the weekly equivalent of the basic monthly salary. |
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2For percentage rates, the weekly rate payable is calculated to the nearest cent |