Social security contribution - Employers

    Generic part

    Social security contribution - Pay related social insurance (Employers)
    Pay Related Social Insurance
    IE - Ireland
    EUR
    Date
    Year
    1953/01/01
    2018/01/01
    2018/03/08 10:34:36
    One single general rate applicable on all income sources
    Different rates per income source

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    IE - Ireland
    No Yes

    Taxpayers

    Who is liable for Social Security Contributions for employees ?

    • Employer
    • Employee
    • Other:

    Coverage

    Employers pay social security contributions for:

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    As a general rule, the employer's income subject to Social Security Contributions includes:

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind
    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation
    • Income from pension
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special savings accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is:

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Bases and rates of social security contributions paid on the income of employees and manual workers

    • Rates are identical
    • Bases are identical

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Pension

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Health care

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Unemployment

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Child care

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Work-related illnesses and/or accidents :

    Education leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Maternity leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Others

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other
    Varies depending on employer size

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d611-c01
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    6,606.09
    2.4177 %
    10.2758 %
    2015
    6,211.34
    2.3665 %
    10.12 %
    2014
    5,817.11
    2.9787 %
    10.3267 %
    2013
    5,325.95
    2.9601 %
    10.2873 %
    2012
    5,008.21
    2.8583 %
    10.0824 %
    2011
    5,364.87
    3.1348 %
    11.1411 %
    2010
    4,932.23
    2.9407 %
    10.5951 %
    2009
    5,297.49
    3.1143 %
    11.0979 %
    2008
    5,896.09
    3.1401 %
    10.8263 %
    2007
    5,796.04
    2.9391 %
    9.5386 %
    2006
    5,080.28
    2.7462 %
    8.7461 %
    2005
    4,427.07
    2.6013 %
    8.6569 %
    2004
    4,023.31
    2.5767 %
    8.7105 %
    2003
    3,720
    2.5557 %
    8.9636 %
    2002
    3,530
    2.5964 %
    9.3189 %
    2001
    3,328
    2.7288 %
    9.52 %
    2000
    2,813.88
    2.5963 %
    8.4405 %

    Footnotes