Table 1: Brackets for wage tax/national insurance contributions 2025
Table 1 shows the wage tax/ national insurance contribution rates for employees below the state pension age and employees of state pension age and above. Table 1 also shows how the rates of each bracket are composed.
Employees below the state pension age
| Band | For wages per year | Payroll tax contribution |
|---|---|---|
| 1 | Up to €38,441 | 17.92% |
| 2a | From €38,441 to €76,817 | 37.48% |
| 3 | From more than €76,817 | 49.50% |
Employees of state pension age and above, born in 1946 or later
| Band | For wages per year | Payroll tax contribution |
|---|---|---|
| 1 | Up to €40,502 | 17.92% |
| 2b | From €40,502 to €76,817 | 37.48% |
| 3 | From more than €76,817 | 49.50% |
Employees of state pension age and above, born in or before 1945
| Band | For wages per year | Payroll tax contribution |
|---|---|---|
| 1 | Up to €38,441 | 35.82% |
| 2a | From €38,441 to €76,817 | 37.48% |
| 3 | From more than €76,817 | 49.50% |
Composition of the rates per band
| Band | Type of contribution | Employees below state pension age | Employees of state pension age and above |
|---|---|---|---|
| 1 | 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 | 8.17% | 8.17% | |
| Total band 1 | 35.82% | 17.92% | |
| 2a and 2b | Wage tax | 37.48% | 37.48% |
| 3 | Wage tax | 49.50% | 49.50% |
