Class
A (Normal rate at which contributions are
made)
Employee's Income chargable
as below:
Employee
Employers
Rate
Tax Year 2009 ( 1st Jan - 30th April)
Income up to €52,000
From €52,000 to
€100,100
Over €100,100
6% (incl 2% Health
Contribution)
2% (Health Contribution)
2.5% (Health Contribution)
10.75%
10.75%
10.75%
Tax Year 2009(From 1st May)
Income up to €75,036
Over €75,036
8% (incl 4% Health
Contribution)
5% (Health Contribution)
10.75%
10.75%
Tax Year 2010
Income up to €75,036
Over €75,036
8% (incl 4% Health
Contribution)
5% (Health Contribution)
10.75%
10.75%
Employees are exempt from PRSI on the first €127 per week or €26 per week for employees on a modified PRSI rate. Employees earning €352 or less per week in 2009 or 2010 are exempt from PRSI and Health Contribution. However, where earnings exceed €352 per week in 2009 or 2010, the employee’s PRSI Free Allowance remains at €127 per week or €26 per week for employees on a modified PRSI rate. Employees earning €500 or less per week in 2009 or 2010 are exempt from Health Contribution.
Note: Recipients of a Social Welfare Widow’s or Widower’s Pension, Deserted Wife’s Benefit/Allowance or One-Parent Family Payment are exempt from paying the Health Contribution. Holders of a 'Full' Medical Card and people aged 70 and over are also exempt from this contribution.
PRSI & Health
Contributions - Self-Employed
Class
S (Self Employed)
Total
Tax Year 2009
Income up to €75,036
- 3% PRSI and 3.333% Health Contribution
Income from €75,036
to €100,100 - 3% PRSI and 4% Health Contribution
Income over €100,100
- 3% PRSI and 4.167% Health Contribution
6.333%
7%
7.167%
Tax Year 2010
Income up to €75,036
- 3% PRSI and 3.333% Health Contribution
Income from €75,036
to €100,100 - 3% PRSI and 4% Health Contribution
Income over €100,100
- 3% PRSI and 4.167% Health Contribution
6.333%
7%
7.167%
Self employed persons are exempt
from Health Contribution of 2% where the annual
income is less than €26,000. The minimum annual
PRSI contribution is €253.
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