Table 1: Brackets for wage tax/national insurance contributions 2020

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 € 34,712

37.35%

19.45%

1b

€ 34,713 - € 68,507

37.35%

37.35%

2

€ 68,508 or more

39.50%

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 € 35,375

19.45%

1b

€ 35,376 - € 68,507

37.35%

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%

Not applicable

Surviving Dependants Act contribution

0.10% 0.10%

Exceptional Medical Expenses Act contribution

9.65% 9.65%

Wage tax

9.70% 9.70%
total 37.35% 19.45%

Javascript is disabled in this web browser. You must activate Javascript in order to view this website.