| 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.
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.0.13
|
|
|
F
|
n/a
|
n/a
|
10% Max.7.94
|
10% Max.7.94
|
n/a
|
0.3% Max.0.24
|
|
|
1 Basic
Weekly Wage or the weekly equivalent of the basic monthly salary
2 For
percentage rates, the weekly rate payable is calculated to the nearest cent
|
|