Pay Related Social Insurance Employee PRSI Class A Deducted from wage/salary payments 4% of gross income when earnings exceed €352 per week No deductions for pension contributions

Pay Related Social Insurance Employer PRSI Paid by employer for employee in addition to salary/wage. Not deducted from employees salary/wage 10.75% of gross income when employees earn in excess of €356 per week 8.5% of gross income when earnings are less than €356 per week

Pay Related Social Insurance Self-employed PRSI Class S 4% on all income No upper ceiling Minimum contribution of €500 per year

Pay Related Social Insurance Self-employed PRSI Individuals excluded from self-employed PRSI: Certain relatives employed by self-employed persons Anyone in receipt of jobseekers benefit Anyone whose gross income is less than €5,000 per year before deduction of capital allowances and pension contributions

Universal Social Charge USC for employees Exempt: An individual whose total income does not exceed €12,012 in a year Benefits that are exempt from BIK Department of Social Protection payments Payments made in lieu of Department of Social Protection payments

Universal Social Charge USC Rate for employees First €12,012 annually (€1,001 monthly, €231 weekly) charged at 1.5% Next €5,564 annually (€463.67 monthly, €107 weekly) charged at 3.5% Next €52,468 annually (€4,372.34 monthly, €1,009 weekly) charged at 7% Remainder charged at 8%

Universal Social Charge USC rates for employees Individuals over 70 with income under €60,000 do not pay at the 7% or 8% rate Individuals under 70, holding a full medical card, with income under €60,000 do not pay at 7% or 8% rate

Universal Social Charge USC for self-employed Exempt An individual whose total income does not exceed €12,012 in a year Benefits that are exempt from BIK Department of Social Protection payments Payments made in lieu of Department of Social Protection payments

Universal Social Charge USC for self-employed Exempt Rent a room relief Childcare services relief Deposit interest subject to DIRT

Universal Social Charge USC for self-employed Paid on all income with no upper ceiling No relief for pension contributions Normal capital allowances are deducted before calculating USC Relief is allowed for payments made under a deed of covenant

Universal Social Charge USC rates for self-employed First €12,012 annually (€1,001 monthly, €231 weekly) charged at 1.5% Next €5,564 annually (€463.67 monthly, €107 weekly) charged at 3.5% Next €52,468 annually (€4,372.34 monthly, €1,009 weekly) charged at 7% Remainder charged at 8% 3% surcharge on all income above €100,000 in a year

Universal Social Charge USC rates for self-employed Individuals over 70 with income under €60,000 do not pay at the 7% or 8% rate Individuals under 70, holding a full medical card, with income under €60,000 do not pay at 7% or 8% rate