Table 2: Tax credits for wage tax/national insurance contributions for employees up to the state pension age 2021

	Amount	Percentage	Remarks
General tax credit	€ 2,837		For taxable wage up to € 21,043
Phase out of the general tax credit		5.977%	For taxable wage of € 21,043 or more, but no more than € 68,507
maximum	€ 2,837		For taxable wage of more than € 68,507
Employed person’s tax credit maximum	— € 463	4.581%	In as far as income from present employment is € 10,108 or lower
maximum	€ 3,374	28.771%	In as far as income from present employment is more than € 10,108, but no more than € 21,835
maximum total Employed person’s tax credit is maximum	— € 368 € 4,205	2.663%	In as far as income from present employment is more than € 21,835, but no more than € 35,652
Phase-out of employed person's tax credit		6.000% of the income above € 35,652	The phase-out is € 4,205 when the income is more than € 105,735
Tax credit for persons handicapped from early childhood	€ 761
Career-break leave credit	€ 223		For each calendar year saved until 2011, solely for the transitional group