Table 1: Brackets for wage tax/national insurance contributions 2024
Grade | For wages per year, starting from amount to next bracket | Payroll taxes contribution up to state pension age | Payroll taxes contribution, state pension age and older, born in 1946 or later |
---|---|---|---|
1 | €0 | 36.97% | 19.07% |
2a | €38,098 | 36.97% | 36.97% |
3 | €75,518 | 49.50% | 49.50% |
Grade | Annual wages | Payroll taxes contribution |
---|---|---|
State pension age and older, born in 1945 or earlier |
||
1 | €0 | 19.07% |
2b | €40,021 | 36.97% |
3 | €75,518 | 49.50% |
The tax rates for the income brackets are composed as follows:
Grade | Type of contribution | Up to state pension age | State pension age and older |
---|---|---|---|
1 | Old Age Pensions Act contribution | 17.90% | Not applicable |
Surviving Dependants Act contribution | 0.10% | 0.10% | |
Exceptional Medical Expenses Act contribution | 9.65% | 9.65% | |
Wage tax | 9.32% | 9.32% | |
Total grade 1 | 36.97% | 19.07% | |
2a en 2b | Wage tax | 36.97% | 36.97% |
3 | Wage tax | 49.50% | 49.50% |