2013 Class 1 Social Security Contributions
| Category Description |
|
Category |
Description |
|
|
A |
Persons under 18 years of age earning not more than the amount indicated below. |
|
|
B |
Persons aged 18 and over, earning not more than the amount indicated below. |
|
|
C |
All persons whose basic weekly wage is between the amounts indicated below. |
|
|
D |
All persons whose basic weekly wage is equal to or exceeds the amount indicated below. |
|
|
E |
Students* under 18 years of age. |
|
|
F |
Students* 18 years old and over. |
|
|
|
|
*Students who are following a full-time course of studies or instruction under the Student-Worker Scheme, or other similar schemes (including the Extended Skills Training Schemes, but excluding the Worker-Student Schemes) involving distinct work and study periods for which they are receiving remuneration.
Class 1 SSC Rates for 2013
|
Basic Weekly Wage1 € |
Weekly Rate Payable2 € |
|
|
Category |
|
From |
To |
by Employee |
by Employer |
Total |
|
|
A |
|
32.40 |
162.19 |
6.62 |
6.62 |
13.24 |
|
|
B |
|
32.40 |
162.19 |
16.22* |
16.22 |
32.44 |
|
|
*Or if the employee chooses, 10% of the basic weekly wage1. This rate of contribution entitles the contributor to pro-rata contributory benefits.
|
|
| |
|
Persons born up to 31st December 1961 |
|
|
C |
|
162.20 |
339.04 |
10% |
10% |
n/a |
|
|
D |
|
339.05 |
n/a |
33.90 |
33.90 |
67.80 |
|
| |
|
Persons born from 1st January 1962 onwards |
|
|
C |
|
162.20 |
403.15 |
10% |
10% |
n/a |
|
|
D |
|
403.16 |
n/a |
40.32 |
40.32 |
80.64 |
|
|
|
E |
|
n/a |
n/a |
10% Max.4.38 |
10% Max.4.38 |
n/a |
|
|
F |
|
n/a |
n/a |
10% Max.7.94 |
10% Max.7.94 |
n/a |
|
|
|
1Basic Weekly Wage or the weekly equivalent of the basic monthly salary. |
|
|
2For percentage rates, the weekly rate payable is calculated to the nearest cent |
|