Social Security Contributions (Class 1) 2023
| Category | Description | |||||
| A | Persons under 18 years of age earning not more than the amount indicated below: | Maternity Leave Fund | ||||
| Basic Weekly Wage | Weekly Rate Payable | MLF | ||||
| From | To | By Employee | By Employer | Total | ||
| 0.10c | €192.73 | €6.62 | €6.62 | €13.24 | €0.20 | |
| B | Persons aged 18 and over, earning not more than the amount indicated below: | MLF | ||||
| Basic Weekly Wage | Weekly Rate Payable | |||||
| From | To | By Employee | By Employer | Total | ||
| 0.10c | €192.73 | €19.27 | €19.27 | €38.54 | €0.58 | |
| * 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 | All persons whose basic weekly wage is between the amounts indicated below: | MLF | ||||
| Basic Weekly Wage | Weekly Rate Payable | |||||
| From | To | By Employee | By Employer | Total | ||
| €192.73 | €392.76 | 10% | 10% | N/A | 0.3% | |
| D | All persons whose basic weekly wage is equal to or exceeds the amount indicated below: | MLF | ||||
| Basic Weekly Wage | Weekly Rate Payable | |||||
| From | To | By Employee | By Employer | Total | ||
| €392.76 | N/A | €39.28 | €39.28 | €78.56 | €1.18 | |
| Persons born from 1st January 1962 onwards | ||||||
| C | All persons whose basic weekly wage is between the amounts indicated below: | MLF | ||||
| Basic Weekly Wage | Weekly Rate Payable | |||||
| From | To | By Employee | By Employer | Total | ||
| €192.73 | €515.98 | 10% | 10% | N/A | 0.3% | |
| D | All persons whose basic weekly wage is between the amounts indicated below: | MLF | ||||
| Basic Weekly Wage | Weekly Rate Payable | |||||
| From | To | By Employee | By Employer | Total | ||
| €515.98 | N/A | €51.60 | €51.60 | €103.20 | €1.54 | |
| E | Students under 18 years of age: | MLF | ||||
| Basic Weekly Wage | Weekly Rate Payable | |||||
| From | To | By Employee | By Employer | Total | ||
| N/A | N/A | 10% Max. €3.66 | 10% Max. €3.66 | N/A | 0.3% Max. €0.13 | |
| F | Students 18 years old and over: | MLF | ||||
| Basic Weekly Wage | Weekly Rate Payable | |||||
| From | To | By Employee | By Employer | Total | ||
| N/A | N/A | 10% Max. €7.94 | 10% Max. €7.94 | N/A | 0.3% Max. €0.24 | |
* 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.
MLF (MATERNITY LEAVE FUND) is paid only by employer.