Public sector employments
Rates of contribution from 1 January 2010
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 D0
| Weekly pay Band |
How much of Weekly Pay |
First €75,036
Employee |
First €75,036
Employer |
Over €75,036
Employee |
Over €75,036
Employer |
|
Up to €352
inclusive
|
All
|
Nil
|
2.35%
|
Nil
|
2.35%
|
Subclass DX
| Weekly pay Band |
How much of Weekly Pay |
First €75,036
Employee |
First €75,036
Employer |
Over €75,036
Employee |
Over €75,036
Employer |
|
€352.01 - €500
inclusive
|
First €26
|
Nil
|
2.35%
|
Nil
|
2.35%
|
|
Balance
|
0.90%
|
2.35%
|
Nil
|
2.35%
|
Subclass D1
| Weekly pay Band |
How much of Weekly Pay |
First €75,036
Employee |
First €75,036
Employer |
Over €75,036
Employee |
Over €75,036
Employer |
|
More than €500
|
First €26
|
4.00%
|
2.35%
|
4.00%
|
2.35%
|
|
€26.01 - €1,443
|
4.90%
|
2.35%
|
4.00%
|
2.35%
|
|
Balance
|
5.90%
|
2.35%
|
5.00%
|
2.35%
|
Subclass D2 (see note)
| Weekly pay Band |
How much of Weekly Pay |
First €75,036
Employee |
First €75,036
Employer |
Over €75,036
Employee |
Over €75,036
Employer |
|
More Than €500
|
First €26
|
Nil
|
2.35%
|
Nil
|
2.35%
|
|
Balance
|
0.90%
|
2.35%
|
Nil
|
2.35%
|
Note:
Subclass D2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance and earning more than €500 a week. Please see Note in Section: Summary of PRSI Classes.