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% |