The following table shows the basic level of the main contributions that are payable by both employer and employee.
The rates shown are based on a percentage of salary. They have been averaged and summarised for ease of understanding.
However, the computation of the charges is fiercely complex, so they should not be read as a straight percentage of the salary.
There are also slight variations in the rates, depending on the industry, size of the company, the type and status of the job, and the level of the remuneration!
There are also many exemptions and reductions available to employers arising from government measures to stimulate employment and regenerate depressed areas.
The employer rates are also lower on wages on or around the minimum wage, or for part time employees.
Accordingly, there is probably no employer who pays the full amount for all their employees, so the figures should be used for general guidance only.
Table: Employer and Employee Social Security Rates 2018
|Social Charges (CSG/CRDS)||0%||9.70%|
|Accident at Work||3%||0%|
*Lower rate payable up to salaries 3.5 times minimum wage, just over €5,000 per month.
Unemployment contributions are payable by employees at the rate of 0.95% up to September 2018.
In addition to these main contributions the employer and employee are also responsible for a number of other minor contributions, most of which only apply to those with nine or more employees, e.g. transport, accommodation, and training contributions.
Those with an employee share option or savings scheme exempt from social security contributions also pay a 2% tax on sums distributed under these schemes.
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