Dáil Éireann díospóireacht -
Wednesday, 13 Jun 1984

Vol. 351 No. 7

Written Answers. - PRSI Rates.

477.

Mr. N. Treacy

asked the Minister for Social Welfare if he will detail all PRSI rates.

Minister for Social Welfare (Mr. B. Desmond)

The percentage rates of pay-related social insurance contributions payable from 6 April 1984 are set out in the following tables. The contributions include a 1 per cent health levy on earnings up to £12,000 and a 2 per cent contribution representing the youth employment levy and the income levy which continues to be payable on earnings in excess of £13,000. The 1 per cent levy is not payable however if the pay for any week is £96 or less.

PRSI Contribution Rates from 6 April 1984

	First £12,000 of all reckonable earnings	Reckonable Earnings between £12,000 and £13,000*	Reckonable Earnings of £96 or less in any one week
Class	A1	A2	A3	A1	A2	A3	A1	A2	A3
	%	%	%	%	%	%	%	%	%
Employer	12.10	12.10	15.10	12.10	12.10	14.10	12.10	12.10	15.10
Employee	8.50	Nil	5.50	7.50	Nil	5.50	7.50	Nil	5.50
TOTAL	20.60	12.10	20.60	19.60	12.10	19.60	19.60	12.10	20.60
Class	B1	B2	B3	B1	B2	B3	B1	B2	B3
	%	%	%	%	%	%	%	%	%
Employer	1.98	1.98	4.98	1.98	1.98	3.98	1.98	1.98	4.98
Employee	3.90	Nil	0.90	2.90	Nil	0.90	2.90	Nil	0.90
TOTAL	5.88	1.98	5.88	4.88	1.98	4.88	4.88	1.98	5.88
Class	C1	C2	C3	C1	C2	C3	C1	C2	C3
	%	%	%	%	%	%	%	%	%
Employer	1.85	1.85	4.85	1.85	1.85	3.85	1.85	1.85	4.85
Employee	3.90	Nil	0.90	2.90	Nil	0.90	2.90	Nil	0.90
TOTAL	5.75	1.85	5.75	4.75	1.85	4.75	4.75	1.85	5.75
Class	D1	D2	D3	D1	D2	D3	D1	D2	D3
	%	%	%	%	%	%	%	%	%
Employer	2.25	2.25	5.25	2.25	2.25	4.25	2.25	2.25	5.25
Employee	3.90	Nil	0.90	2.90	Nil	0.90	2.90	Nil	0.90
TOTAL	6.15	2.25	6.15	5.15	2.25	5.15	5.15	2.25	6.15
Class	E1	E2	E3	E1	E2	E3	E1	E2	E3
	%	%	%	%	%	%	%	%	%
Employer	8.12	8.12	11.12	8.12	8.12	10.12	8.12	8.12	11.12
Employee	6.83	Nil	3.83	5.83	Nil	3.83	5.83	Nil	3.83
TOTAL	14.95	8.12	14.95	13.95	8.12	13.95	13.95	8.12	14.95
Class	F1	F2	F3	F1	F2	F3	F1	F2	F3
	%	%	%	%	%	%	%	%	%
Employer	8.52	8.52	11.52	8.52	8.52	10.52	8.52	8.52	11.52
Employee	6.83	Nil	3.83	5.83	Nil	3.83	5.83	Nil	3.83
TOTAL	15.35	8.52	15.35	14.35	8.52	14.35	14.35	8.52	15.35
Class	G1	G2	G3	G1	G2	G3	G1	G2	G3
	%	%	%	%	%	%	%	%	%
Employer	11.30	11.30	14.30	11.30	11.30	13.30	11.30	11.30	14.30
Employee	8.50	Nil	5.50	7.50	Nil	5.50	7.50	Nil	5.50
TOTAL	19.80	11.30	19.80	18.80	11.30	18.80	18.80	11.30	19.80
Class	H1	H2	H3	H1	H2	H3	H1	H2	H3
	%	%	%	%	%	%	%	%	%
Employer	11.30	11.30	14.30	11.30	11.30	13.30	11.30	11.30	14.30
Employee	8.40	Nil	5.40	7.40	Nil	5.40	7.40	Nil	5.40
TOTAL	19.70	11.30	19.70	18.70	11.30	18.70	18.70	11.30	19.70
Class	J1	J2	J3	J1	J2	J3	J1	J2	J3
	%	%	%	%	%	%	%	%	%
Employer	.40	.40	3.40	.40	.40	2.40	.40	.40	3.40
Employee	3.00	Nil	Nil	2.00	Nil	Nil	2.00	Nil	Nil
TOTAL	3.40	.40	3.40	2.40	.40	2.40	2.40	.40	3.40
Class	K			K			K
	%			%			%
Employer	Nil			Nil			Nil
Employee	3.00			2.00			2.00
TOTAL	3.00			2.00			2.00
Class	L1	L2	L3	L1	L2	L3	L1	L2	L3
	%	%	%	%	%	%	%	%	%
Employer	.13	.13	3.13	.13	.13	2.13	.13	.13	3.13
Employee	3.00	Nil	Nil	2.00	Nil	Nil	2.00	Nil	Nil
TOTAL	3.13	.13	3.13	2.13	.13	2.13	2.13	.13	3.13
Class M	The M Class should be used for persons with Nil Contribution liability e.g. employees under 16 years of age.
Class	N1	N2	N3	N1	N2	N3	N1	N2	N3
	%	%	%	%	%	%	%	%	%
Employer	12.00	12.00	15.00	12.00	12.00	14.00	12.00	12.00	15.00
Employee	8.50	Nil	5.50	7.50	Nil	5.50	7.50	Nil	5.50
TOTAL	20.50	12.00	20.50	19.50	12.00	19.50	19.50	12.00	20.50

Voluntary Contributions Full rate — 6.6 per cent; Reduced Rate — 2.6 per cent.

* A contribution of 2 per cent continues to be payable on all reckonable earnings in excess of £13,000.