Class 1 Social Security Contributions

Category Description
	Category	Description
	A	Persons under 18 years of age earning not more than the amount indicated below.
	B	Persons aged 18 and over, earning not 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 to or exceeds the amount indicated below.
	E	Students* under 18 years of age.
	F	Students* 18 years old 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.

2026

	Basic Weekly Wage¹ €		Weekly Rate Payable² €
Category	From	To	by Employee	by Employer	Total
A	0.10	229.44	6.62	6.62	13.24
B	0.10	229.44	22.94*	22.94	45.88
	*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 31^st December 1961
C	229.45	490.38	10%	10%	n/a
D	490.39	n/a	49.04	49.04	98.08

	Persons born from 1^st January 1962 onwards
C	229.45	559.30	10%	10%	n/a
D	559.31	n/a	55.93	55.93	111.86

E	n/a	n/a	10% Max.4.38	10% Max.4.38	n/a
F	n/a	n/a	10% Max.7.94	10% Max.7.94	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

Class 1 Rates

Class 2 Rates

Class 1 Social Security Contributions

2026