Rates and User Guide for the Period 1 January 2007 to 31 December 2007
This
PRSI contribution rates and user guide is available on our website at www.welfare.ie/publications/sw14.html or through our
PRSI mailing list. If you wish to add your name to the list, register at
www.welfare.ie |
This booklet is intended as a guide only and does not purport to be a legal interpretation.
Private and Public sector employments |
Rates of contribution from 1 January 2007 |
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. |
Weekly pay is the employee's money pay plus notional pay (if applicable). |
Subclass | Weekly Pay Band | How much of weekly pay | First €48,800 | Over €48,800 |
| EE | ER | EE | ER |
AO | €38 - €339 inclusive | ALL | Nil | 8.5% | Nil | 8.5% |
| | | | | |
|
AX | €339.01 - €356 inclusive | First €127 | Nil | 8.5% | Nil | 8.5% |
Balance | 4.00% | 8.5% | Nil | 8.5% |
|
AL | €356.01 - €480 inclusive | First €127 | Nil | 10.75% | Nil | 10.75% |
Balance | 4.00% | 10.75% | Nil | 10.75% |
| |
|
A1 OR | More than €480 | First €127 | 2.00% | 10.75% | 2.00% | 10.75% |
€127.01 - €1925 | 6.00% | 10.75% | 2.00% | 10.75% |
Balance | 6.50% | 10.75% | 2.50% | 10.75% |
|
A2* | More than €480 | First €127 | Nil | 10.75% | Nil | 10.75% |
Balance | 4.00% | 10.75% | Nil | 10.75% |
* Subclass A2 applies to medical card holders and people getting a social welfare Widow's Widower's, Pension, One-Parent Family Payment or Deserted Wife's Benefit Or Allowance. See note below. |
|
COMMUNITY EMPLOYMENT PARTICIPANTS ONLY |
Subclass | Weekly Limits | How Much Of weekly pay | All Income |
| EE | ER |
A8 | Up to €339 inclusive | All | Nil | 0.5% |
A9 | More than €339 | First €127 | Nil | 0.5% |
Balance | 4.00% | 0.5% |
TOTAL
PRSI: Calculate the employer and employee deductions separately and then add them together.
|
PRIVATE SECTOR EMPLOYMENTS |
RATES OF CONTRIBUTION FROM 1 JANUARY 2007 |
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 Pay Band | How much of weekly pay | First €48,800 | Over €48,800 |
| EE | ER | EE | ER |
J0 | Up to €480 | All | Nil | 0.5% | Nil | 0.5% |
|
J1 OR | More than €480 | First €1,925 | 2.00% | 0.5% | 2.00% | 0.5% |
More than €480 | Balance | 2.50% | 0.5% | 2.50% | 0.5% |
J2 * |
More than €480 | All | Nil | 0.5% | Nil | 0.5% |
* Subclass J2 applies to medical card holders and people getting a social welfare Widows, Widowers, Pension, One Parent Family Payment or Deserted Wife's Benefit or Allowance. See notes below. |
Occupational Pensions |
Rates of contribution from 1 January 2007 |
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. |
|
Subclass | Weekly Pay Band | How much of weekly pay | All Income |
| EE | ER |
Record under Class M | Up To €480 | ALL | Nil | EE |
| | | |
|
K1 | More Than €480 | First €1,925 | 2.00% | Nil |
Balance | 2.50% | Nil |
|
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 2007 |
CLASS S
| This covers self-employed people, including certain company directors. |
|
Subclass | Weekly Pay Band | How much of weekly pay | All Income |
|
S0 | Up To €480 | ALL | 3.0% |
|
S1 | More Than €480 | First €1,925 | 5.00% |
Balance | 5.50% |
|
S2* | More Than €480 | ALL | 3.0% |
* Subclass S2 applies to medical card holders and to people getting a social welfare Widows or Widowers Pension, One-Parent Family Payment or Deserted Wifes Benefit or Allowance. Please see note below. |
Public Sector Employments |
Rates of contribution from 1 January 2007 |
CLASS B
| This covers permanent and pensionable civil servants recruited before 6 April
1995, registered doctors and dentists employed in the civil service and Gardaí. |
|
Subclass | Weekly Pay Band | How much of weekly pay | First €48,800 | Over €48,800 |
| EE | ER | EE | ER |
BO | Up To €339 | ALL | Nil | 2.01% | Nil | 2.01% |
| | | | | |
|
BX | €339.01 - €480 inclusive | First €26 | Nil | 2.01% | Nil | 2.01% |
Balance | 0.90% | 2.01% | Nil | 2.01% |
|
B1 OR | More than €480 | First €26 | 2.00% | 2.01% | 2.00% | 2.01% |
€26 - €1,925 | 2.90% | 2.01% | 2.00% | 2.01% |
Balance | 3.40% | 2.01% | 2.50% | 2.01% |
|
B2 * |
More than €480 | First €26 | Nil | 2.01% | Nil | 2.00% |
Balance | 0.90% | 2.01% | Nil | 2.00% |
*Subclass B2 applies to medical card holders and to people getting a social welfare Widows or Widowers Pension, One-Parent Family Payment or Deserted Wifes Benefit or Allowance. See note below.
|
Private and Public Sector Employments |
Rates of contribution from 1 January 2007 |
CLASS C
| This covers commissioned Army Officers and members of the Army Nursing Service recruited before 6 April 1995.
|
Weekly pay is the employee's money pay plus notional pay (if applicable). |
Subclass | Weekly Pay Band | How much of weekly pay | First €48,800 | Over €48,800 |
| EE | ER | EE | ER |
CO | Up To €339 | ALL | Nil | 1.85% | Nil | 1.85% |
| | | | | |
|
CX | €339.01 - €480 inclusive | First €26 | Nil | 1.85% | Nil | 1.85% |
Balance | 0.90% | 1.85% | Nil | 1.85% |
|
|
C1 OR | More than €480 | First €26 | 2.00% | 1.85% | 2.00% | 1.85% |
€26 - €1,925 | 2.90% | 1.85% | 2.00% | 1.85% |
Balance | 3.40% | 1.85% | 2.50% | 2.01% |
|
C2 * |
More than €480 | First €26 | Nil | 1.85% | Nil | 1.85% |
Balance | 0.90% | 1.85% | Nil | 1.85% |
* Subclass C2 applies to medical card holders and people getting a social welfare Widows or Widowers Pension, One-Parent Family Payment or Deserted Wifes Benefit or Allowance. See note below. |
Public Sector employments |
Rates of contribution from 1 January 2007 |
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. |
Weekly pay is the employee's money pay plus notional pay (if applicable). |
Subclass | Weekly Pay Band | How much of weekly pay | First €48,800 | Balance over €48,800 |
| EE | ER | EE | ER |
DO | Up To €339 | ALL | Nil | 2.35% | Nil | 2.35% |
| | | | | |
|
DX | €339.01 - €480 inclusive | First €26 | Nil | 2.35% | Nil | 2.35% |
Balance | 0.90% | 2.35% | Nil | 2.35% |
|
|
D1 OR | More than €480 | First €26 | 2.00% | 2.35% | 2.00% | 2.35% |
€26 - €1,925 | 2.90% | 2.35% | 2.00% | 2.35% |
Balance | 3.40% | 2.35% | 2.50% | 2.35% |
|
D2 * |
More than €480 | First €26 | Nil | 2.35% | Nil | 2.35% |
Balance | 0.90% | 2.35% | Nil | 2.35% |
*Subclass D2 applies to medical card holders and people getting a social welfare Widows or Widowers Pension, One-Parent Family Payment or Deserted Wifes Benefit or Allowance. See note below. |
|
Public Sector employments |
Rates of contribution from 1 January 2007 |
CLASS H
| This covers
NCOs and enlisted personnel of the Defence Forces.
|
|
Subclass | Weekly Pay Band | How much of weekly pay | First €48,800 | Over €48,800 |
| EE | ER | EE | ER |
HO | Up To €339 | ALL | Nil | 10.05% | Nil | 10.05% |
| | | | | |
|
HX | €339.01 - €480 inclusive | First €127 | Nil | 10.05% | Nil | 10.05% |
Balance | 3.90% | 10.05% | Nil | 10.05% |
|
|
H1 OR | More than €480 | First €127 | 2.00% | 10.05% | 2.00% | 10.05% |
€127.01 - €1,925 | 5.90% | 10.05% | 2.00% | 10.05% |
Balance | 6.40% | 10.05% | 2.50% | 10.05% |
|
H2 * |
More than €480 | First €127 | Nil | 10.05% | Nil | 10.05% |
Balance | 3.90% | 10.05% | Nil | 10.05% |
*Subclass H2 applies to medical card holders and people getting a social welfare Widows or Widowers
Pension, One-Parent Family Payment or Deserted Wifes Benefit or Allowance. See Below. |
|