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Pay Related Social Insurance and Health Contributions
PRSI Rates of Contribution
Employee (PRSI Class A1) | 2010 | 2009 |
| € | € |
Exemption for weekly earnings below | - | - |
Allowance (per week) | €127 | €127 |
Rate of contribution | 4% | 4% |
Earnings ceiling for contribution | 75,036 | 75,036 |
Employer (PRSI Class A1) |
| |
Lower PRSI Rate | 8.5% | 8.5% |
Ceiling for lower rate (earnings per week) | 356 | 356 |
Higher PRSI Rate | 10.75% | 10.75% |
Ceiling for higher rate (earnings > €356.01 per week) | No ceiling | No ceiling |
Self Employed |
| |
Exemption for income below | - | - |
Rate of Contribution (on all income up to and over €100,100 ) | 3% | 3% |
Income Ceiling | No Ceiling | No Ceiling |
Minimum contribution per annum | 253 | 253 |
Health Contributions
| 2010 | 2009 |
Employee (PRSI Class A1) | € | € |
Exemption for earnings below (per week) | 500 | 500 |
Rate of contribution (Earnings up to €100,100) From Jan-Apr 09 | - | 2% |
Rate of contribution (Earnings over €100,100) From Jan-Apr 09 | - | 2.5% |
Rate of contribution (Earnings up to €75,036) | 4% | 4% |
Rate of contribution (Earnings over €75,036) | 5% | 5% |
Self Employed |
| |
Exemption for income below (per week) | 500 | 500 |
Rate of contribution on income up to €75,036 Rate of contribution on income over €75,036 | 4% 5% | 3.33% 4% |
Exemption Limits |
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65 years and over |
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Single/Widowed | 20,000 | 20,000 |
Married | 40,000 | 40,000 |
Should you require any further information, please contact Susan Lennon.
Email: slennon@annebrady.ie
