2020

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.

2020

Basic Weekly Wage¹ €

Weekly Rate Payable² €

Category	From	To	by Employee	by Employer	Total	Maternity
A	0.10	179.33	6.62	6.62	13.24	0.20
B	0.10	179.33	17.93*	17.93	35.86	0.54

*Or if the employee chooses, 10% of the basic weekly wage. This rate of contribution entitles the contributor to pro-rata contributory benefits

Persons born up to 31st December 1961³

C	179.34	365.72	10%	10%	n/a	0.30%
D	365.73	n/a	36.57	36.57	73.14	1.08

Persons born from 1st January 1962 onwards

C	179.34	480.49	10%	10%	n/a	0.30%
D	480.50	n/a	48.05	48.05	96.10	1.44
E	n/a	n/a	10% Max.4.38	10%Max.4.38	n/a	0.3% Max.0.13
F	n/a	n/a	10% Max.7.94	10% Max.7.94	n/a	0.3% Max.0.24

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.

³Adjustment to rates is retrospective from 01/01/2020.