| Class A (Normal rate at which contributions
are made) |
| |
Employee's income chargeable as below: |
Employee |
Employers Rate |
| Tax Year 2009 ( 1st Jan - 30th April) |
Income up to €52,000
|
| From €52,000 to €100,100 |
Over €100,100 |
|
6% (incl 2% Health Contribution)
|
2% (Health Contribution)
|
2.5% (Health Contribution) |
|
|
Tax Year 2009 (From 1st May)
|
Income up to €75,036
|
Over €75,036 |
|
8% (incl 4% Health Contribution)
|
| 5% (Health Contribution) |
|
|
| Tax Year 2010 |
Income up to €75,036
|
| Over €75,036 |
|
8% (incl 4% Health Contribution)
|
5% (Health Contribution)
|
|
|
|
|
| |
| Employees are exempt from PRSI on the first €127 per week or €26 per week for employees on a modified PRSI rate. Employees earning €352 or less per week in 2009 or 2010 are exempt from PRSI and Health Contribution. However, where earnings exceed €352 per week in 2009 or 2010, the employee’s PRSI Free Allowance remains at €127 per week or €26 per week for employees on a modified PRSI rate. Employees earning €500 or less per week in 2009 or 2010 are exempt from Health Contribution. |
| |
| Note: Recipients of a Social Welfare Widow’s or Widower’s Pension, Deserted Wife’s Benefit/Allowance or One-Parent Family Payment are exempt from paying the Health Contribution. Holders of a 'Full' Medical Card and people aged 70 and over are also exempt from this contribution. |
|
| |
| PRSI & Health Contributions - Self-Employed |
| |
| Class S (Self Employed) |
| |
|
Total |
| Tax Year 2009 |
| Income up to €75,036 - 3% PRSI and 3.333% Health Contribution |
| Income from €75,036 to €100,100 - 3% PRSI and 4% Health Contribution |
| Income over €100,100 - 3% PRSI and 4.167% Health Contribution |
|
|
| Tax Year 2010 |
| Income up to €75,036 - 3% PRSI and 3.333% Health Contribution |
| Income from €75,036 to €100,100 - 3% PRSI and 4% Health Contribution |
| Income over €100,100 - 3% PRSI and 4.167% Health Contribution |
|
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|
|
| |
| Self employed persons are exempt from Health Contribution of 2% where the annual income is less than €26,000. The minimum annual PRSI contribution is €253. |
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