Private and Public sector employments

Rates of contribution from 1 January 2008

CLASS A

This covers employees under the age of 66 in industrial, commercial and service-type employment who have reckonable pay of €38 or more per week from all employments as well as 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 €50,700

Over €50,700

EE

ER

EE

ER

AO

€38 - €352 inclusive

ALL

Nil

8.5%

Nil

8.5%

AX

€352.01 - €356 inclusive

First €127

Nil

8.5%

Nil

8.5%

Balance

4.00%

8.5%

Nil

8.5%

AL

€356.01 - €500 inclusive

First €127

Nil

10.75%

Nil

10.75%

Balance

4.00%

10.75%

Nil

10.75%

A1

OR

More than €500

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 €500

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 €352 inclusive

All

Nil

0.5%

A9

More than €352

First €127

Nil

0.5%

Balance

4.00%

0.5%

TOTAL PRSI: Calculate the employer and employee deductions separately and then add them together.

Public Sector Employments

Rates of contribution from 1 January 2008

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 €50,700

Balance over €50,700

EE

ER

EE

ER

DO

Up To €352 inclusive

ALL

Nil

2.35%

Nil

2.35%

DX

€352.01 - €500 inclusive

First €26

Nil

2.35%

Nil

2.35%

Balance

0.90%

2.35%

Nil

2.35%

D1

OR

More than €500

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 €500

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 Widow’s or Widower’s Pension, One-Parent Family Payment or Deserted Wife’s Benefit or Allowance. See note below.

PRIVATE SECTOR EMPLOYMENTS

RATES OF CONTRIBUTION FROM 1 JANUARY 2008

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.

Subclass

Weekly Pay Band

How much of weekly pay

First €50,700

Over €50,700

EE

ER

EE

ER

J0

Up to €500 inclusive

All

Nil

0.5%

Nil

0.5%

J1

OR

More than €500

First €1,925