Part time employment

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From April 1991 all employees (including part-time) who work in ordinary industrial, commercial or service-type employments are insurable at Class A, provided their reckonable earnings in any week (from all employments) reach the Class A threshold (€38 weekly for 2005 tax year). Please refer to SW 14 for the current threshold.

If an employee's reckonable earnings are less than the Class A threshold, a Class J contribution applies (see paragraph 26 for full details). These rules do not apply to systematic short-time employment (see paragraph 29).

Last modified:06/10/2008

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