Exemption from paying Class 2 Social Security Contributions
A 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 and since the exemption is awarded such contributions cannot be paid prior to pension (retrospective contributions).
What you’ll get
A person will be exempted from paying Class 2 Contributions.
General eligibility criteria:
- A self occupied person whose earnings do not exceed €910 per year
- A single person who does not work and whose income from interests, dividends, rents, etc. do not exceed €1,005 per year
- An employee who is employed for less than 8 hours per week by same employer and earns less than €17.50 per week
- VAT Number
- Last employment or self-occupancy termination date
- Income from all type of work
- Ground Rent
- Income from interests, dividends, etc.
How to apply
Fill in and submit the application online.