1. 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

2. 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

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

4. 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

5. 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

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

7. 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

8. 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

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

10. 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

11. 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 (€ monthly, €107 weekly) charged at 3.5%
Next €52,468 annually (€4, monthly, €1,009 weekly) charged at 7%
Remainder charged at 8%
3% surcharge on all income above €100,000 in a year

12. 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