2023

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.

2023

Basic Weekly Wage¹ €

Weekly Rate Payable ²€

Category	From	To	by Employee	by Employer	Total	Maternity
A	0.10	192.73	6.62	6.62	13.24	0.20
B	0.10	192.73	19.27*	19.27	38.54	0.58

*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 1961

C	192.74	392.76	10%	10%	n/a	0.30%
D	392.77	n/a	39.28	39.28	78.56	1.18

Persons born from 1st January 1962 onwards

C	192.47	515.98	10%	10%	n/a	0.30%
D	515.99	n/a	51.60	51.60	103.20	1.55
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.