Pay Related Social Insurance (PRSI) Contribution

This covers employees under the age of 66 in industrial, commercial and service-type employment who have reckonable pay of €38 or more per week from all employments as well as Public Servants recruited from 6 April 1995.

Weekly pay is the employee's money pay plus notional pay (if applicable).

€38 - €352 inclusive

ALL

Nil

8.5%

Nil

8.5%

€352.01 - €356 inclusive

First €127

Nil

8.5%

Nil

8.5%

Balance

4.00%

8.5%

Nil

8.5%

€356.01 - €500 inclusive

First €127

Nil

10.75%

Nil

10.75%

Balance

4.00%

10.75%

Nil

10.75%

More than €500

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%

More than €500

First €127

Nil

10.75%

Nil

10.75%

Balance

4.00%

10.75%

Nil

10.75%

* Subclass A2 applies to medical card holders and to people getting a Widows or Widowers Pension, a One-Parent Family Payment or a Deserted Wifes Benefit/Allowance. Please see note below.

Up to €352 inclusive

All

Nil

0.5%

More than €352

First €127

Nil

0.5%

Balance

4.00%

0.5%

TOTAL PRSI : Calculate the employer and employee deductions separately and then add them together.

This covers permanent and pensionable civil servants recruited before 6 April 1995, registered doctors and dentists employed in the civil service and Gardaí recruited prior to 6 April 1995.

EE

ER

EE

ER

Up To €352 inclusive

ALL

Nil

2.01%

Nil

2.01%

€352.01 - €500 inclusive

First €26

Nil

2.01%

Nil

2.01%

Balance

0.90%

2.01%

Nil

2.01%

More than €500

First €26

2.00%

2.01%

2.00%

2.01%

€26.01 - €1,925

2.90%

2.01%

2.00%

2.01%

Balance

3.40%

2.01%

2.50%

2.01%

More than €500

First €26

Nil

2.01%

Nil

2.01%

Balance

0.90%

2.01%

Nil

2.01%

Subclass B2 applies to medical card holders and to people getting a Widows or Widowers Pension, a One-Parent Family Payment or a Deserted Wifes Benefit/Allowance. Please see note below.

This covers commissioned officers of the Defence Forces and members of the Army Nursing Service recruited before 6 April 1995.

EE

ER

EE

ER

Up To €352 inclusive

ALL

Nil

1.85%

Nil

1.85%

€352.01 - €500 inclusive

First €26

Nil

1.85%

Nil

1.85%

Balance

0.90%

1.85%

Nil

1.85%

More than €500

First €26

2.00%

1.85%

2.00%

1.85%

€26.01 - €1,925

2.90%

1.85%

2.00%

1.85%

Balance

3.40%

1.85%

2.50%

1.85%

More than €500

First €26

Nil

1.85%

Nil

1.85%

Balance

0.90%

1.85%

Nil

1.85%

*Subclass C2 applies to medical card holders and to people getting a Widows or Widowers Pension, a One-Parent Family Payment or a Deserted Wifes Benefit/Allowance. Please see note below.

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).

EE

ER

EE

ER

Up To €352 inclusive

ALL

Nil

2.35%

Nil

2.35%

€352.01 - €500 inclusive

First €26

Nil

2.35%

Nil

2.35%

Balance

0.90%

2.35%

Nil

2.35%

More than €500

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%

More than €500

First €26

Nil

2.35%

Nil

2.35%

Balance

0.90%

2.35%

Nil

2.35%

Subclass D2 applies to medical card holders and to people getting a Widows or Widowers Pension, a One-Parent Family Payment or a Deserted Wifes Benefit/Allowance. Please see note below.

This covers NCOs and enlisted personnel of the Defence Forces.

EE

ER

EE

ER

Up To €352 inclusive

ALL

Nil

10.05%

Nil

10.05%

€352.01 - €500 inclusive

First €127

Nil

10.05%

Nil

10.05%

Balance

3.90%

10.05%

Nil

10.05%

More than €500

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%

More than €500

First €127

Nil

10.05%

Nil

10.05%

Balance

3.90%

10.05%

Nil

10.05%

*Subclass H2 applies to medical card holders and to people getting a Widows or Widowers Pension, a One-Parent Family Payment or a Deserted Wifes Benefit/Allowance. Please see note below.

TThis 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.

Up to €500 inclusive

All

Nil

0.5%

Nil

0.5%

More than €500

First €1,925

2.00%

0.5%

2.00%

0.5%

More than €500

Balance

2.50%

0.5%

2.50%

0.5%

More than €500

All

Nil

0.5%

Nil

0.5%

*Subclass J2 applies to medical card holders and to people getting a Widows or Widowers Pension, a One-Parent Family Payment or a Deserted Wifes Benefit/Allowance. Please see note below.

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.

EE

ER

Up To €500

inclusive

ALL

Nil

Nil

More Than €500

First €1,925

2.00%

Nil

Balance

2.50%

Nil

Class M relates to people with a nil contribution liability (such as employees under age 16) or to people within Class K with a nil contribution liability (such as people with income less than €500 a week, people aged 70 or over, medical card holders, widows and widowers, etc.).

This covers self-employed people, including certain company directors, and certain people with income from investments and rent.

Up To €500

Inclusive

ALL

3.0%

More Than €500

First €1,925

5.00%

Balance

5.50%

More Than €500

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.