Private and public sector employments
Rates of Contribution From 1 January 2009
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.
Note:
Weekly pay is the employee's money pay plus notional pay (if applicable).
Subclass A0
| Weekly pay Band |
How much of Weekly Pay |
First €52,000
Employee |
First €52,000
Employer |
Over €52,000
Employee |
Over €52,000
Employer |
|
€38 - €352
inclusive
|
All
|
Nil
|
8.50%
|
Nil
|
8.50%
|
Subclass AX
| Weekly pay Band |
How much of Weekly Pay |
First €52,000
Employee |
First €52,000
Employer |
Over €52,000
Employee |
Over €52,000
Employer |
|
€352.01 - €356
inclusive
|
First €127
|
Nil
|
8.50%
|
Nil
|
8.50%
|
|
Balance
|
4.00%
|
8.50%
|
Nil
|
8.50%
|
Subclass AL
| Weekly pay Band |
How much of Weekly Pay |
First €52,000
Employee |
First €52,000
Employer |
Over €52,000
Employee |
Over €52,000
Employer |
|
€356.01 - €500
inclusive
|
First €127
|
Nil
|
10.75%
|
Nil
|
10.75%
|
|
Balance
|
4.00%
|
10.75%
|
Nil
|
10.75%
|
Subclass A1
| Weekly pay Band |
How much of Weekly Pay |
First €52,000
Employee |
First €52,000
Employer |
Over €52,000
Employee |
Over €52,000
Employer |
|
More than €500
|
First €127
|
2.00%
|
10.75%
|
2.00%
|
10.75%
|
|
€127.01 - €1,925
|
6.00%
|
10.75%
|
2.00%
|
10.75%
|
|
Balance
|
6.50%
|
10.75%
|
2.50%
|
10.75%
|
Subclass A2 (see note)
| Weekly pay Band |
How much of Weekly Pay |
First €52,000
Employee |
First €52,000
Employer |
Over €52,000
Employee |
Over €52,000
Employer |
|
More than €500
|
First €127
|
Nil
|
10.75%
|
Nil
|
10.75%
|
|
Balance
|
4.00%
|
10.75%
|
Nil
|
10.75%
|
Note:
Subclass A2 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. Please see Note in Section: Summary of PRSI Classes.
Community Employment participants only
Subclass A8
| Weekly Limits |
How much of Weekly Pay |
All Income Employee |
All Income Employer |
|
Up to €352 inclusive
|
All
|
Nil
|
0.50%
|
Subclass A9
| Weekly pay Band |
How much of Weekly Pay |
All income Employee |
All income Employer |
|
More than €352
|
First €127
|
Nil
|
0.50%
|
|
Balance
|
4.00%
|
0.50%
|
Total PRSI: Calculate the employer and employee deductions separately and then add them together.