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.