Table 2: Tax credits for wage tax/national insurance contributions for employees up to the state pension age 2020

	Amount	Percentage	Remarks
General tax credit	€ 2.711		For taxable wage up to € 20.711
Phase out of the general tax credit		5.672%	For taxable wage of € 20,711 or more, but no more than € 68.507
maximum	€ 2.711		For taxable wage of more than € 68.507
Employed person’s tax credit maximum	— € 279	2.812%	In as far as income from present employment is € 9.921 or lower
maximum	€ 3.316	28.812%	In as far as income from present employment is more than € 9.921, but no more than € 21.430
maximum total Employed person’s tax credit is maximum	— € 224 € 3.819	1.656%	In as far as income from present employment is more than € 21.430, but no more than € 34.954
Phase-out of employed person's tax credit		6.000% of the income above € 34.954	The phase-out is € 3,819 when the income is more than € 98,604
Tax credit for persons handicapped from early childhood	€ 749
Career-break leave credit	€ 219		For each calendar year saved until 2011, solely for the transitional group