Social Security Contributions (Class 2) 2025
Class 2 Contributions are to be paid by all individuals who derive income of more than €910 from an economic activity and who are not employed.
Self-Occupied Persons: earn income from Trade, Business, Profession, Vocation or any other economic activity that exceeds €910 per annum.
Self-Employed Persons: receive income from rents, investments, capital gains or any other income.
Rates for Class 2 are based on the annual net profit or income for the year preceding the contribution payment year.
| Category | Description | |||||
| SP | This rate applies only to single persons who are not self-occupied. | |||||
| From | To | Weekly Rate | ||||
| €1,005 | €10,840.40 | €31.27 | ||||
| The SP rate applies only to single persons who are not self occupied. | ||||||
| SA | From | To | Weekly Rate | Full Time Farmers ** | ||
| €910 | €12,301.39 | €35.48 | €23.65 | |||
| * €35.48 or 15% of the annual net earnings if the person is a part-time self-occupied woman, a full-time student who is a part-time self-occupied person, or a pensioner who is a part-time self-occupied person whose annual net earnings do not exceed €12,301.49. | ||||||
| If the insured person elects to pay a contribution that is less than €35.48, such contribution may, if the person qualifies for a contributory benefit or a contributory pension, result in the payment of a reduced contributory benefit or contributory pension. | ||||||
| Persons born up to 31st December 1961 | ||||||
| SB | From | To | Weekly Rate | Full Time Farmers/Prisoners | ||
| €12,301.40 | €23,499.99 | 15% | 10% | |||
| SC | From | To | Weekly Rate | Full Time Farmers/Prisoners | ||
| €23,500 | N/A | €67.79 | €45.19 | |||
| Persons born from 1st January 1962 onwards: | ||||||
| SB | From | To | Weekly Rate | Full Time Farmers | ||
| €12,301.40 | €28,303.35 | 15% | 10% | |||
| SC | From | To | Weekly Rate | Full Time Farmers/Prisoners | ||
| €28,303.36 | N/A | €81.64 | €54.43 | |||
* The increase in the highest contribution rate is related to a guaranteed maximum pensionable income as a result of the pension reform which became law by virtue of ACT XIX of 2006 and LN 336 of 2006.
** The reduced rate is applicable for Full Time Farmers as identified by the Department of Agriculture.