Rates and User Guide for the Period 1 January 2005 to 31 December 2005
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PRIVATE/PUBLIC SECTOR EMPLOYMENTS |
RATES OF CONTRIBUTION FROM 1 JANUARY 2005 |
CLASS A
| This covers employees in industrial, commercial and service-type employment who have reckonable pay of €38 or more per week from all employments and Public Servants recruited from 6 April 1995. |
Subclass | Weekly Limits | Contributors | Annual Pay Ceiling |
Weekly pay is the employee's money pay plus notional pay (if applicable). |
| Weekly pay band | How much of weekly pay | | Rate on first €44,180 | Rate on balance over €44,180 |
A0 | €38 - €287 inclusive | All | Employer | 8.5% | 8.5% |
All | Employee | Nil | Nil |
|
AX | €287.01 - €356 inclusive | All | Employer | 8.5% | 8.5% |
First €127 Balance | Employee Employee | Nil 4.00% | Nil Nil |
|
AL | €356.01 - €400 inclusive | All | Employer | 10.75% | 10.75% |
First €127 Balance | Employee Employee | Nil 4.00% | Nil Nil |
|
A1 OR | More than €400 | All | Employer | 10.75% | 10.75% |
First €127 Balance | Employee Employee | 2.00% 6.00% | 2.00% 2.00% |
A2 * |
More than €400 | All | Employer | 10.75% | 10.75% |
First €127 Balance | Employee Employee | Nil 4.00% | Nil Nil |
* Subclass A2 applies to medical card holders and people getting a social welfare Widow's Widower's, Pension, One-Perent Family Payment or Deserted Wife's Benefit Or Allowance. See note on page7. |
|
A8 and A9 - COMMUNITY EMPLOYMENT PARTICIPANTS ONLY |
Subclass | Weekly Limits | Contributors | Annual Pay Ceiling |
A8 | Up to €287 inclusive | Employer | 0.5% on full allowance |
Employee | Nil on full allowance |
A9 | More than €287 | Employer | 0.5% on full allowance |
Employee | 4.00% on full allowance over €127 |
TOTAL
PRSI: Calculate the employer and employee deductions separately and then add them together.
|
PRIVATE SECTOR EMPLOYMENTS |
RATES OF CONTRIBUTION FROM 1 JANUARY 2005 |
CLASS J
| This normally relates to people with reckonable pay of less than €38 per week (from all employments). However, a small number of employees are insurable at Class J no matter how much they earn, such as
employees aged 66 or over or people in subsidiary employment etc, see below.
|
Subclass | Weekly Limits | Contributors | Annual Pay Ceiling |
| Weekly pay band | How much of weekly pay | | Rate on first €44,180 | Rate on balance over €44,180 |
J0 | Up to €400 | All | Employer | 0.5% | 0.5% |
Employee | Nil | Nil |
|
J1 OR | More than €400 | All | Employer | 0.5% | 0.5% |
Employee | 2.00% | 2.00% |
J2 * |
More than €400 | All | Employer | 0.50% | 0.50% |
Employee | Nil | Nil |
* Subclass J2 applies to medical card holders and people getting a soial welfare Widows, Widowers, Pension, One Perent Family Payment or Deserted Wife's Benefit or Allowance. See notes below. |
OCCUPATIONAL PENSIONS |
RATES OF CONTRIBUTION FROM 1 JANUARY 2005 |
CLASS K
| This covers people receiving income that is not subject to social insurance contributions but which is liable for the Health Contribution. Income includes occupational pensions, income deriving from positions of certain office holders (such as judges and state solicitors) and income of people aged 66 or over previously liable for Class S. |
| Weekly Limits | Contributors | No annual ceiling |
Weekly Pay Band | How much of weekly pay | | All income |
Record under Class M | Up to €400 | All | | Nil |
|
K1 | More than €400 | All | Employer Employee | Nil 2.00% |
CLASS M
| This covers people with
nil contribution liability such as employees under age 16 and people within Class K with a nil liability (medical card holders, widows or widowers, people aged 70 or over).
|
SELF-EMPLOYED |
RATES OF CONTRIBUTION FROM 1 JANUARY 2005 |
CLASS S
| This covers self-employed people, including certain company directors and people with income from investments and rents. See below. |
| Weekly Limits | Contributors | No annual ceiling |
Weekly Pay Band | How much of weekly pay | | All income |
S0 | Up to €400 | All | Employer Self-Employed | Nil 3.00% |
|
S1 OR | More than €400 | All | Employer Self-Employed | Nil 5.00% |
S2 * |
More than €400 | All | Employer Self-Employed | Nil 3.00% |
* Subclasses S2 applies to (medical card holders, and people getting social welfare, Widows, Widowers, Pensions, One Perent Family Payments or Deserted Wife's Benefit or Allowance.Pension, One-Parent Family Payment or Deserted Wife's Benefit or Allowance. See notes below. |
PUBLIC SECTOR EMPLOYMENTS |
RATES OF CONTRIBUTION FROM 1 JANUARY 2005 |
CLASS B
| This covers permanent and pensionable civil servants recruited before 6 April 1995, registered doctors and dentists employed in the civil service and Gardí. |
Subclass | Weekly Limits | Contributors | Annual Pay Ceiling |
| Weekly pay band | How much of weekly pay | | Rate on first €44,180 | Rate on balance over €44,180 |
B0 | Up to €287 | All | Employer | 2.01% | 2.01% |
All | Employee | Nil | Nil |
|
BX | €287.01 - €400 inclusive | All | Employer | 2.01% | 2.01% |
First €26 Balance | Employee Employee | Nil 0.9% | Nil Nil |
|
B1 OR | More than €400 | All | Employer | 2.01% | 2.01% |
First €26 Balance | Employee Employee | 2.00% 2.90% | 2.00% 2.00% |
B2 * | More than €400 | All | Employer | 2.01% | 2.01% |
First €26 Balance | Employee Employee | Nil 0.90% | Nil Nil |
* Subclasses B2 applies to (medical card holders, and people getting social welfare, Widows, Widowers, Pensions, One Perent Family Payments or Deserted Wife's Benefit or Allowance.Pension, One-Parent Family Payment or Deserted Wife's Benefit or Allowance. See notes below. |
PUBLIC SECTOR EMPLOYMENTS |
RATES OF CONTRIBUTION FROM 1 JANUARY 2005 |
CLASS C
| This covers commissioned Army Officers and members of the Army Nursing Service recruited before 6 April 1995. |
Subclass | Weekly Limits | Contributors | Annual Pay Ceiling |
| Weekly pay band | How much of weekly pay | | Rate on first €44,180 | Rate on balance over €44,180 |
C0 | Up to €287 | All | Employer | 1.85% | 1.85% |
All | Employee | Nil | Nil |
|
CX | €287.01 - €400 inclusive | All | Employer | 1.85% | 1.85% |
First €26 Balance | Employee Employee | Nil 0.90% | Nil Nil |
|
C1 OR | More than €400 | All | Employer | 1.85% | 1.85% |
First €26 Balance | Employee Employee | 2.00% 2.90% | 2.00% 2.00% |
C2 * | More than €400 | All | Employer | 1.85% | 1.85% |
First €26 Balance | Employee Employee | Nil 0.90% | Nil Nil |
* Subclasses C2 applies to (medical card holders, and people getting social welfare, Widows, Widowers, Pensions, One Perent Family Payments or Deserted Wife's Benefit or Allowance.Pension, One-Parent Family Payment or Deserted Wife's Benefit or Allowance. See notes below. |
PUBLIC SECTOR EMPLOYMENTS |
RATES OF CONTRIBUTION FROM 1 JANUARY 2005 |
CLASS D
| This covers permanent and pensionable employees in the public service, other than those mentioned in Classes B and C, recruited before 6 April 1995. |
Subclass | Weekly Limits | Contributors | Annual Pay Ceiling |
| Weekly pay band | How much of weekly pay | | Rate on first €44,180 | Rate on balance over €44,180 |
D0 | Up to €287 | All | Employer | 2.35% | 2.35% |
All | Employee | Nil | Nil |
|
DX | €287.01 - €400 inclusive | All | Employer | 2.35% | 2.35% |
First €26 Balance | Employee Employee | Nil 0.90% | Nil Nil |
|
D1 OR | More than €400 | All | Employer | 2.35% | 2.35% |
First €26 Balance | Employee Employee | 2.00% 2.90% | 2.00% 2.00% |
D2 * | More than €400 | All | Employer | 2.35% | 2.35% |
First €26 Balance | Employee Employee | Nil 0.90% | Nil Nil |
* Subclasses D2 applies to (medical card holders, and people getting social welfare, Widows, Widowers, Pensions, One Perent Family Payments or Deserted Wife's Benefit or Allowance.Pension, One-Parent Family Payment or Deserted Wife's Benefit or Allowance. See notes below. |
PUBLIC SECTOR EMPLOYMENTS |
RATES OF CONTRIBUTION FROM 1 JANUARY 2005 |
CLASS H
| This covers
NCOs and enlisted personnel of the Defence Forces.
|
Subclass | Weekly Limits | Contributors | Annual Pay Ceiling |
| Weekly pay band | How much of weekly pay | | Rate on first €44,180 | Rate on balance over €44,180 |
H0 | Up to €287 | All | Employer | 10.05% | 10.05% |
All | Employee | Nil | Nil |
|
HX | €287.01 - €400 inclusive | All | Employer | 10.05% | 10.05% |
First €127 Balance | Employee Employee | Nil 3.90% | Nil Nil |
|
H1 OR | In excess of €400 | All | Employer | 10.05% | 10.05% |
First €127 Balance | Employee Employee | 2.00% 5.90% | 2.00% 2.00% |
H2 * |
In excess of €400 | All | Employer | 10.05% | 10.05% |
First €127 Balance | Employee Employee | Nil 3.90% | Nil Nil |
* Subclasses H2 applies to (medical card holders, and people getting social welfare, Widows, Widowers, Pensions, One Perent Family Payments or Deserted Wife's Benefit or Allowance.Pension, One-Parent Family Payment or Deserted Wife's Benefit or Allowance. See notes below. |