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Measure Name
Date when measure came into force
SSC Employers - increase in employer rate 2014/01/01
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Generic Tax Name Social security contribution - Pay related social insurance (Employers)
Tax name in the national language Pay Related Social Insurance
Tax name in English Pay Related Social Insurance
Member State IE-Ireland
Tax in force since 1953/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Social Welfare (Consolidation) Act 2005.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Social security contributions are paid into a single social insurance fund by employees, employers and the self-employed. The fund covers the cost of accrued benefit entitlements for employees and self-employed (with subvention by the Exchequer if required).

 
Geographical Scope Ireland.
 
Taxpayers
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

Social security contributions are paid into a single social insurance fund by employees, employers and the self-employed. The fund covers the cost of accrued benefit entitlements for employees and self-employed (with subvention by the Exchequer if required).

 
Tax object and basis of assessment
Employers pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes























Comments

Employer and employee contributions are based on the same definition of income.


Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers












Comments


Comments

In the case of employers - reckonable income from insurable employment including benefit in kind.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

No allowances - employer contributions are paid on all income.


Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


Comments

Employers pay social insurance contributions on employee income once it is €38 or more per week.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

For Class A:Employers pay PRSI on all income at 10.75% (earnings over EUR 356/week) with a reduced rate of 8.5% for low-paid employees (earnings up to EUR 356/week).  The PRSI rate is not split into separate rates by benefit type. The rates of 10.5% and 8.5% include a contribution towards the National Training Fund which is not included in Tax revenue figures for social contributions shown in this form.

Note that the previous reduced rate of 4.25% for low-paid employees was a temporary measure under the Government's Jobs Initiative (May 2011). The measure was effective from 01/07/2011 until 31/12/2013


Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

No surcharges.

 
Tax due date

N/A

 
Tax collector

Collector General in most cases. Certain special collections administered by Dept. of Social Protection.

 
Special features

For PRSI Class structure and rates see the following link http://www.citizensinformation.ie/en/social_welfare/irish_social_welfare_system/social_insurance_prsi/social_insurance_classes.html

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d6111

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 4,898.00 EUR 2.80
2011 5,460.00 EUR 3.14
2010 4,946.00 EUR 2.98
2009 5,298.00 EUR 3.13
2008 5,896.00 EUR 3.14
2007 5,785.00 EUR 2.94
2006 5,204.00 EUR 2.81
2005 4,427.00 EUR 2.60
2004 4,025.00 EUR 2.58
2003 3,720.00 EUR 2.55
2002 3,530.00 EUR 2.60
2001 3,328.00 EUR 2.73

Comments

Tax revenue shown above is the amount of actual social contributions which relates to employers (d6111).

There was a classification error in 2011, where money that should have been allocated to Income Tax/USC was allocated to social contributions. This lead to 2011 receipts for social contributions being overstated. In 2012, the social contributions were understated as the receipts were allocated back to Income Tax to make up for the classification error of 2011. This descibes the difference between 2011 and 2012 reciepts 

Tax revenue for d6111 and d611 are shown below:

Year

d6111

d611

2012 

4,898 

7,069 

2011

5,460

7,863

2010

4,941

9,084

2009

5,298

9,333

2008

5,896

9,652

2007

5,785

9,425

2006

5,204

8,501

2005

4,427

7,627

2004

4,025

6,899

2003

3,720

6,206

2002

3,530

5,761

2001

3,328

5,291