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EMPLOYERS / EMPLOYEES CLASS A1
| |
PRSI |
Health Contrib. |
|
Employer Rate |
Employee Rate |
Employee rate |
|
10.75% |
€0 - €50,700 |
4% |
2% |
|
10.75% |
€50,700 - €100,100 |
Nil |
2% |
|
10.75% |
Over €100,101 |
Nil |
2.5% |
SELF-EMPLOYED
|
PRSI |
Health Contrib. |
|
Employee Rate |
Employee rate |
|
€0 - €26,000 |
3% |
Nil |
|
€26,000 - €100,100 |
3% |
2% |
|
Over €100,101 |
3% |
2.5% |

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