Exemption for Self-Occupied Persons from paying Class 2 Social Security Contributions

Overview

A self-occupied person may be exempted from paying Class 2 Social Security Contributions (Contributions paid by self-occupied persons) due to a low income or earnings. No credits will be awarded for exemption period.

What you’ll get

A self-occupied person will be exempted from paying Class 2 Contributions.

Eligibility

General eligibility criteria:

• A self occupied person whose earnings do not exceed nine-hundred and ten (€910) euro per calendar year.

Documentation required

General documentation:

Employment Details:

• VAT Number.
• Profit and Loss Account showing income/profit/loss of preceeding calendar year for the exemption period that you are applying for.

How to apply

Fill in and submit the application online.