Rates of PRSI Contributions for Non-PAYE Employees in 2010


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EMPLOYMENT AT CLASS A RATE OF PRSI

EMPLOYEES PAID WEEKLY

Persons in industrial, commercial and service type employment who are employed under a contract of service

PRSI FREE ALLOWANCE: €127.00 PER WEEK

(This allowance is non-cumulative)

EMPLOYEE EARNINGS CEILING: €75,036.00 PER ANNUM

Earnings must include Benefit in Kind for PRSI purposes

 WEEKLY EARNINGS RANGE CONTRIBUTION CLASS EMPLOYER SHARE EMPLOYEE SHARE
FROM TO     FIRST €127 BALANCE
€ 0.01

€ 37.99

J

0.5%

NIL

NIL

€ 38.00

€ 352.00

AO

8.5%

NIL

NIL

€ 352.01

€ 356.00

AX

8.5%

NIL

4%

€ 356.01

 € 500.00

AL

10.75%

NIL

4%

€ 500.01 +

up to € 75,036.00 per annum

A1

10.75%

NIL

4%

In excess of  € 75,036.00 per annum

A1

10.75%

 NIL



EMPLOYMENT AT CLASS A RATE OF PRSI

EMPLOYEES PAID MONTHLY

Persons in industrial, commercial and service type employment who are

employed under a contract of service

PRSI FREE ALLOWANCE: €551.00 PER MONTH

(this allowance is non-cumulative)

EMPLOYEE EARNINGS CEILING: €75,036.00 PER ANNUM

Earnings must include Benefit in Kind for PRSI purposes

MONTHLY EARNINGS RANGE

CONTRIBUTION CLASS

EMPLOYER SHARE

EMPLOYEE SHARE
FROM TO     FIRST €551  BALANCE
€ 0.01

€ 164.99

J

0.5%

NIL

 NIL

€ 165.00

€1,525.00

AO

8.5%

NIL

 NIL

€1,525.01

€1,543.00

AX

8.5%

NIL

 4%

€1,543.01

€2,167.00

AL

10.75%

NIL

 4%

€ 2,167.01 +

up to  € 75,036.00 per annum

A1

10.75%

NIL

 4%

In excess of  € 75,036.00 per annum

A1

10.75%

NIL

Last modified:16/12/2010
 

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