Table 1: Brackets for wage tax/national insurance contributions 2019
|
Grade |
Annual wages |
Payroll taxes contribution |
|
|---|---|---|---|
|
Up to state pension age |
State pension age and older, born in 1946 or later |
||
|
1 |
up to and including € 20,384 |
36.65% |
18.75% |
|
2 |
€ 20,385 - € 34,300 |
38.10% |
20.20% |
|
3 |
€ 34,301 - € 68,507 |
38.10% |
38.10% |
|
4 |
€ 68,508 or more |
51.75% |
51.75% |
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 |
||
|
1 |
up to and including € 20,384 |
18.65% |
|
2 |
€ 20,385 - € 34,817 |
20.20% |
|
3 |
€ 34,818 - € 68,507 |
38.10% |
|
4 |
€ 68,508 or more |
51.75% |
The rate in the 3rd and 4th grade is fully composed of wage tax. The rate of the 1st and 2nd grade is 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 |
9.00% | 9.00% | |
| total | 36.65% | 18.75% | |
|
2 |
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 |
10.45% | 10.45% | |
| total | 38.10% | 20.20% |
