2024

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.

2024

Basic Weekly Wage¹ €

Weekly Rate Payable²€

Category	From	To	by Employee	by Employer	Total	Maternity
A	0.10	213.54	6.62	6.62	13.24	0.20
B	0.10	213.54	21.35*	21.35	42.70	0.64

*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	213.55	423.07	10%	10%	n/a	0.30%
D	423.08	n/a	42.31	42.31	84.62	1.27

Persons born from 1st January 1962 onwards

C	213.55	532.28	10%	10%	n/a	0.30%
D	532.29	n/a	53.23	53.23	106.46	1.60
E	n/a	n/a	10% Max.4.38	10%Max.4.38	n/a	0.3% Max.0.24
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.