|
Pay Related Social Insurance (PRSI) and Health
Contributions
Rates for 2009 to 2010
Employees
|
Class A (normal rate at which
contributions are made)
|
|
Year
|
Employee Income
|
Employer's rate
|
Employee's rate
|
|
2009
(1/1/09 to 30/4/09)
|
Up
to 52,000
52,001-100,100
Over 100,000
|
10.75%
10.75%
10.75%
|
4%
(plus 2% Health Levy after 26,000)
2% (Health levy)
2.5% (Health levy)
|
|
2009
(from 1/5/09)
|
Up
to 75,036
Over 75,036
|
10.75%
10.75%
|
4%
(plus 4% Health Levy after 26,000)
5% (Health levy)
|
|
2010
|
Up
to 75,036
Over 75,036
|
10.75%
10.75%
|
4%
(plus 4% Health Levy after 26,000)
5% (Health levy)
|
Main exemptions and reliefs
Employees
who earn less than Euro352 per week are exempt from PRSI. Employees
earning more than Euro352 per week are exempt from PRSI (not
including health contribution) on the first Euro127 per week.
Employees earning Euro500 or less per week are exempt from the Health
Contribution.
A
reduced rate of employer PRSI (8.5%) applies to employees earning up
to Euro365 per week.
Self Employed
|
Class S (Self-Employed)
|
|
Year
|
Income
|
PRSI rate
|
|
|
2009
|
Up
to 75,036
75,036- 100,100
Over 100,100
|
3%
+ 3.333% Health levy
3% + 4% Health levy
3% + 4.167% Health levy
|
|
|
2010
|
|
3%
+ 4% Health levy
3%
+ 5% Health levy
|
|
The
minimum annual PRSI contribution for self-employed is Euro253 since
2003.
|
