PRSI Contribution Rates and User Guide 2007


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Rates and User Guide for the Period 1 January 2007 to 31 December 2007

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

This booklet is intended as a guide only and does not purport to be a legal interpretation.

Private and Public sector employments

Rates of contribution from 1 January 2007

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 €48,800

Over €48,800

 

EE

ER

EE

ER

AO

€38 - €339 inclusive

ALL

Nil

8.5%

Nil

8.5%

         

 

AX

€339.01 - €356 inclusive

First €127

Nil

8.5%

Nil

8.5%

Balance

4.00%

8.5%

Nil

8.5%

 

AL

€356.01 - €480 inclusive

First €127

Nil

10.75%

Nil

10.75%

Balance

4.00%

10.75%

Nil

10.75%

 

 

A1

OR

More than €480

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%

 

A2*

More than €480

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 below.

 

COMMUNITY EMPLOYMENT PARTICIPANTS ONLY

Subclass

Weekly Limits

How Much Of weekly pay

All Income

 

EE

ER

A8

Up to €339 inclusive

All

Nil

0.5%

A9

More than €339

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 2007

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

First €48,800

Over €48,800

 

EE

ER

EE

ER

J0

Up to €480

All

Nil

0.5%

Nil

0.5%

 

J1

OR

More than €480

First €1,925

2.00%

0.5%

2.00%

0.5%

More than €480

Balance

2.50%

0.5%

2.50%

0.5%

J2 *

More than €480

All

Nil

0.5%

Nil

0.5%

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

Occupational Pensions

Rates of contribution from 1 January 2007

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.

 

Subclass

Weekly Pay Band

How much of weekly pay

All Income

 

EE

ER

Record under Class M

Up To €480

ALL

Nil

EE

     

 

K1

More Than €480

First €1,925

2.00%

Nil

Balance

2.50%

Nil

 

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).



Self Employed

Rates of contribution from 1 January 2007

CLASS S

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

 

Subclass

Weekly Pay Band

How much of weekly pay

All Income

 

S0

Up To €480

ALL

3.0%

 

S1

More Than €480

First €1,925

5.00%

Balance

5.50%

 

S2*

More Than €480

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.

Public Sector Employments

Rates of contribution from 1 January 2007

CLASS B

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

 

Subclass

Weekly Pay Band

How much of weekly pay

First €48,800

Over €48,800

 

EE

ER

EE

ER

BO

Up To €339

ALL

Nil

2.01%

Nil

2.01%

         

 

BX

€339.01 - €480 inclusive

First €26

Nil

2.01%

Nil

2.01%

Balance

0.90%

2.01%

Nil

2.01%

 

B1

OR

More than €480

First €26

2.00%

2.01%

2.00%

2.01%

€26 - €1,925

2.90%

2.01%

2.00%

2.01%

Balance

3.40%

2.01%

2.50%

2.01%

 

B2 *

More than €480

First €26

Nil

2.01%

Nil

2.00%

Balance

0.90%

2.01%

Nil

2.00%

*Subclass B2 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. See note below.

 

Private and Public Sector Employments

Rates of contribution from 1 January 2007

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 €48,800

Over €48,800

 

EE

ER

EE

ER

CO

Up To €339

ALL

Nil

1.85%

Nil

1.85%

         

 

CX

€339.01 - €480 inclusive

First €26

Nil

1.85%

Nil

1.85%

Balance

0.90%

1.85%

Nil

1.85%

 

 

C1

OR

More than €480

First €26

2.00%

1.85%

2.00%

1.85%

€26 - €1,925

2.90%

1.85%

2.00%

1.85%

Balance

3.40%

1.85%

2.50%

2.01%

 

C2 *

More than €480

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 note below.

 

Public Sector employments

Rates of contribution from 1 January 2007

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 €48,800

Balance over €48,800

 

EE

ER

EE

ER

DO

Up To €339

ALL

Nil

2.35%

Nil

2.35%

         

 

DX

€339.01 - €480 inclusive

First €26

Nil

2.35%

Nil

2.35%

Balance

0.90%

2.35%

Nil

2.35%

 

 

D1

OR

More than €480

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%

 

D2 *

More than €480

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 note below.

 

 

Public Sector employments

Rates of contribution from 1 January 2007

CLASS H

This covers NCOs and enlisted personnel of the Defence Forces.

 

Subclass

Weekly Pay Band

How much of weekly pay

First €48,800

Over €48,800

 

EE

ER

EE

ER

HO

Up To €339

ALL

Nil

10.05%

Nil

10.05%

         

 

HX

€339.01 - €480 inclusive

First €127

Nil

10.05%

Nil

10.05%

Balance

3.90%

10.05%

Nil

10.05%

 

 

H1

OR

More than €480

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%

 

H2 *

More than €480

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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