Ireland: Labour Regulation
Social Insurance Contribution
In 2013, employers pay 4.25% of an employee's pay as social insurance contribution up to EUR356 weekly pay, and 10.75% thereafter.
For employees, the system is split into a complex series of categories. Private sector employees earning over EUR352 per week pay 4% on their weekly earnings, the first EUR127 is exempt.
For self-employed persons and certain directors a rate of 4% applies to all income.
Non-Irish nationals can obtain exemption from social insurance contributions if they work temporarily in Ireland (for EU nationals, they must demonstrate that they continue to pay such contributions in their home state).
Ireland's social security tax rates are complex and subject to frequent change. More detailed information on Pay-Related Social Insurance (PRSI) can be found at the website of the Department of Social Protection.