Table 1: Brackets for wage tax/national insurance contributions 2021

Grade Annual wages Payroll taxes contribution
Up to state pension age State pension age and older, born in 1946 or later
1a up to and including €35,129 37.10% 19.20%
1b €35,130 - €68,507 37.10% 37.10%
2 €68,508 or more 49.50% 49.50%

For employees of the state pension age and older - born in 1945 or before - the following grades apply:

Grade Annual wages Payroll taxes contribution (state pension age and older, born in 1945 or earlier)
1a up to and including €35,941 19.20%
1b €35,942 - €68,507 37.10%
2 €68,508 or more 49.50%

The rate in grades 1b and 2 is fully composed of wage tax. The combined rate of grade 1a is the same to 1b, but composed as follows:

Grade Type of contribution Up to state pension age State pension age and older
1a Old Age Pensions Act contribution 17.90% N/A
Surviving Dependants Act contribution 0.10% 0.10%
Exceptional Medical Expenses Act contribution 9.65% 9.65%
Wage tax 9.45% 9.45%
total 37.10% 19.20%

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