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
|
---|---|---|
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% |
Not applicable |
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% |