PRSI Contribution Rates and User Guide 2006


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Rates and User Guide for the Period 1 January 2006 to 31 December 2006

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/schemes/employer/index.html

Private and Public sector employments

Rates of contribution from 1 January 2006

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 €46,600

Balance over €46,600

 

EE

ER

EE

ER

AO

€38 - €300 inclusive

ALL

Nil

8.5%

Nil

8.5%

         

 

AX

€300.01 - €356 inclusive

First €127

Nil

8.5%

Nil

8.5%

Balance

4.00%

8.5%

Nil

8.5%

 

AL

€356.01 - €440 inclusive

First €127

Nil

10.75%

Nil

10.75%

Balance

4.00%

10.75%

Nil

10.75%

 

A1

OR

More than €440

First €127

2.00%

10.75%

2.00%

10.75%

Balance

6.00%

10.75%

2.00%

10.75%

A2 *

More than €440

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 on below.

 

A8 and A9 - COMMUNITY EMPLOYMENT PARTICIPANTS ONLY

Subclass

Weekly Limits

How Much Of weekly pay

All Income

 

EE

ER

A8

Up to €300 inclusive

All

Nil

0.5%

A9

More than €300

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 2006

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

Rate on first €46,600

Rate on balance over €46,600

 

 

 

EE

ER

EE

ER

J0

Up to €440

All

Nil

0.5%

Nil

0.5%

 

J1

OR

More than €440

All

2.00%

0.5%

2.00%

0.5%

J2 *

More than €440

All

Nil

0.5%

Nil

0.5%

* Subclass J2 applies to medical card holders and people getting a soial welfare Widows, Widowers, Pension, One Parent Family Payment or Deserted Wife's Benefit or Allowance. See notes below.

OCCUPATIONAL PENSIONS

Self-Employed

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.

CLASS S

This covers self-employed people, including certain company directors.

Weekly Limits

No Upper Ceiling

Weekly Limits

No Upper Ceiling

Subclass

Weekly Pay Band

How Much

All Income

Subclass

Weekly Pay Band

How Much

All Income

EE

ER

S/E

K1

Up To €440

All

Nil

Nil

SO

Up To €440

All

3.00%

S1

More Than €440

All

5.00%

More than €440

All

2.00%

Nil

S2*

More Than €440

All

3.00%

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).

*Subclass S2 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 notes below.

Public Sector Employments

Rates of contribution from 1 January 2006

CLASS B

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

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

Subclass

Weekly Pay Band

How much of weekly pay

First €46,600

Balance over €46,600

 

EE

ER

EE

ER

BO

Up To €300

ALL

Nil

2.01%

Nil

2.01%

         

 

BX

€300.01 - €440 inclusive

First €26

Nil

2.01%

Nil

2.01%

Balance

0.90%

2.01%

Nil

2.01%

 

 

B1

OR

More than €440

First €26

2.00%

2.01%

2.00%

2.01%

Balance

2.90%

2.01%

2.00%

2.01%

B2 *

More than €440

First €26

Nil

2.01%

Nil

2.00%

Balance

0.90%

2.01%

Nil

2.00%

*Subclass B2 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.

 

Private and Public Sector Employments

Rates of contribution from 1 January 2006

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 €46,600

Balance over €46,600

 

EE

ER

EE

ER

CO

Up To €300

ALL

Nil

1.85%

Nil

1.85%

         

 

CX

€300.01 - €440 inclusive

First €26

Nil

1.85%

Nil

1.85%

Balance

0.90%

1.85%

Nil

1.85%

 

 

C1

OR

More than €440

First €26

2.00%

1.85%

2.00%

1.85%

Balance

2.90%

1.85%

2.00%

1.85%

C2 *

More than €440

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 below.

 

Public Sector employments

Rates of contribution from 1 January 2006

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 €46,600

Balance over €46,600

 

EE

ER

EE

ER

DO

Up To €300

ALL

Nil

2.35%

Nil

2.35%

         

 

DX

€300.01 - €440 inclusive

First €26

Nil

2.35%

Nil

2.35%

Balance

0.90%

2.35%

Nil

2.35%

 

 

D1

OR

More than €440

First €26

2.00%

2.35%

2.00%

2.35%

Balance

2.90%

2.35%

2.00%

2.35%

D2 *

More than €440

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 below.

 

 

Public Sector employments

Rates of contribution from 1 January 2006

CLASS H

This covers NCOs and enlisted personnel of the Defence Forces. 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 €46,600

Balance over €46,600

 

EE

ER

EE

ER

HO

Up To €300

ALL

Nil

10.05%

Nil

10.05%

         

 

HX

€300.01 - €440 inclusive

First €127

Nil

10.05%

Nil

10.05%

Balance

Balance

10.05%

Nil

10.05%

 

 

H1

OR

More than €440

First €127

2.00%

10.05%

2.00%

10.05%

Balance

5.90%

10.05%

2.00%

10.05%

H2 *

More than €440

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.

 


Last modified:04/11/2008
 

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