Public sector employments
Rates of contribution from 1 January 2009
This covers NCOs and enlisted personnel of the Defence Forces.
Subclass H0
| Weekly pay Band |
How much of Weekly Pay |
First €52,000
Employee |
First €52,000
Employer |
Over €52,000
Employee |
Over €52,000
Employer |
|
Up to €352
inclusive
|
All
|
Nil
|
10.05%
|
Nil
|
10.05%
|
Subclass HX
| 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 - €500
inclusive
|
First €127
|
Nil
|
10.05%
|
Nil
|
10.05%
|
|
Balance
|
3.90%
|
10.05%
|
Nil
|
10.05%
|
Subclass H1
| 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%
|
10.05%
|
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%
|
Subclass H2 (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
|
10.05%
|
Nil
|
10.05%
|
|
Balance
|
3.90%
|
10.05%
|
Nil
|
10.05%
|
Note:
Subclass H2 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.