Social Security Contributions (Class 2) 2026
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 | ||||
| €1,006 | €11,082.72 | €31.97 | ||||
| The SP rate applies only to single persons who are not self occupied. | ||||||
| SA | From | To | Weekly Rate | Full Time Farmers ** | ||
| €910 | €12,543.72 | €36.18 | €24.12 | |||
| * €36.18 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 €12,543.72. | ||||||
| If the insured person elects to pay a contribution that is less than €36.18, 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 | ||
| €12,543.73 | €25,499.99 | 15% | 10% | |||
| SC | From | To | Weekly Rate | Full Time Farmers/Prisoners | ||
| €25,500 | N/A | €73.56 | €49.04 | |||
| Persons born from 1st January 1962 onwards: | ||||||
| SB | From | To | Weekly Rate | Full Time Farmers | ||
| €12,543.73 | €29,083.35 | 15% | 10% | |||
| SC | From | To | Weekly Rate | Full Time Farmers/Prisoners | ||
| €29,083.36 | N/A | €83.89 | €55.93 | |||
* 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.