2026

Class 2 - Social Security Contribution Rates

Class 2 Social Security Contributions

Class Two Contributions are to be paid by all individuals who derive income of more than €910 from an economic activity and who are not employed.

The Social Security Act defines two categories of persons that are required to pay Class 2 Contributions as follows:

Self-Occupied Persons - persons who earn income from Trade, Business, Profession, Vocation, or any other economic activity that exceeds €910 per annum.

Self-Employed Persons - persons who receive income from rents, investments, capital gains, or any other income.

Rates for Class Two Social Security Contributions are based on the annual net profit or income for the year preceding the contribution payment year.

2026

Annual Net Income €				Applies To
Category	From	To	Weekly Rate	Full Time Farmers⁽²⁾	Self-Employed	Self-Occupied
SP*	1,006	11,082.72	31.97	✘	✔	✘
*The SP rate applies to only single persons who are not self-occupied.

SA	910	12,543.72	36.18⁽¹⁾	24.12	✔	✔

¹ €36.18 or 15% of the annual net earnings if the person is a part-time self-occupied woman or a full-time student who has not reached the age of 24 who is a part-time self-occupied person or a pensioner who is a part-time self-occupied person whose annual whose annual net earnings do not exceed €12,543.72 (see NOTE 1 at the bottom of the page).

Persons born up to 31st December 1961
SB	12,543.73	25,499.99	15%	10%	✔	✔
SC	25,500	n/a	73.56	49.04	✔	✔

Persons born from 1st January 1962 onwards
SB	12,543.73	29,083.35	15%	10%	✔	✔
SC	29,083.36	n/a	83.89	55.93	✔	✔

1: If the insured person elects to pay a contribution that is less than €36.18, such contribution may, if the person qualifies for a contributory benefit or a contributory pension, result in the payment of a reduced contributory benefit or contributory pension.

2: This reduced rate is applicable for full-time farmers as identified by the Department of Agriculture.