1998

Class 1 - Social Security Contribution Rates

Class 1 Social Security Contributions

Category	Description
A	Persons under 18 of age earning not more than the amount indicted below.
B	Persons aged 18 and over, earning nor 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 or exceeds the amount indicated below.
E	Students* under 18 years of age.
F	Students* 18 years 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.

1998

Basic Weekly Wage¹ Lm

Weekly Rate Payable² Lm

Category	From	To	by Employee	by Employer	Total
A	0.10	45.63	2.29	2.73	5.02
B	0.10	45.63	4.81	4.81	8.37

C	45.63	121.52	1/12^th	1/10^th	n/a
D	121.53	n/a	10.13	12.15	22.28

E	n/a	n/a	1/12^th Max. 1.70	1/10^th Max. 1.88	n/a
F	n/a	n/a	1/12^th Max. 3.07	1/10^th Max. 3.41	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.