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Exemption from paying Class 2 Social Security Contributions

Overview

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.

Eligibility

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

Documentation required

General documentation:

Employment Details

  • VAT Number
  • Last employment or self-occupancy termination date

Income Details

  • Income from all type of work
  • Ground Rent
  • Income from interests, dividends, etc.

How to apply

Fill in and submit the application online.

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