Table 1: Brackets for wage tax/national insurance contributions 2023
| Grade | For wages per year, starting from amount to next bracket | Payroll taxes contribution up to state pension age | Payroll taxes contribution, state pension age and older, born in 1946 or later |
|---|---|---|---|
| 1 | € 0 | 36.93 % | 19.03 % |
| 2a | € 37.150 | 36.93 % | 36.93 % |
| 3 | € 73.032 | 49.50 % | 49.50 % |
| Grade | Annual wages | Payroll taxes contribution |
|---|---|---|
| State pension age and older, born in 1945 or earlier |
||
| 1 | € 0 | 19.03 % |
| 2b | € 38.704 | 36.93 % |
| 3 | € 73.032 | 49.50 % |
The tax rates for the income brackets are composed as follows:
| Grade | Type of contribution | Up to state pension age | State pension age and older |
|---|---|---|---|
| 1 | 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 | 9.28 % | 9.28 % | |
| Total grade 1 | 36.93 % | 19.03 % | |
| 2a en 2b | Wage tax | 36.93 % | 36.93 % |
| 3 | Wage tax | 49.50 % | 49.50 % |
