The Department of Social Insurance Services lays down yearly the maximum amount of earnings used for the purpose of calculating the contributions to the Social Insurance, Redundancy, Training and Development Funds.
Based on an announcement issued on 2/1/2025 by the Social Insurance Services Department, the maximum amount of insurable earnings for 2025 has been revised upwards from the previous year to €1.281 per week, €5.551 per month and €66.612 per annum.
It is noted that contributions to the Social Cohesion Fund are calculated on actual earnings, not subject to the above caps.
Please refer to the below summary table for the applicable contribution rates which are payable by employers and employees for 2025
|
Social insurance contribution rates for 2025 |
|||
|
Fund |
Employer |
Employee |
|
|
Social Insurance |
8,8% |
8,8% |
C |
|
Redundancy |
1,2% |
- |
C |
|
Training and Development |
0,5% |
- |
C |
|
Social Cohesion |
2,0% |
- |
N.C |
|
Total |
12,5% |
8,8% |
|
C=Cap at EUR 5.551 /month., N.C= No Cap
Social insurance contributions applicable to self-employed persons
The contribution of self-employed persons for 2025 will remain unchanged at 16,6% on insurable earnings.
Minimum insurable earnings by occupational category
The table which summarises the minimum applicable insurable earnings of self-employed persons for 2025 by occupational category, as issued by the Department of Social Insurance Services, can be accessed here.
Amounts of social insurance contributions due for 2025
The table issued by the Department of Social Insurance Services which summarises the amounts of contributions due for each quarter of 2025, based on the minimum weekly insurable earnings of self-employed persons, according to the table referenced in the above immediate section, can be accessed here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
