💶 PAYE Rates 2024
Standard Rate20%
Higher Rate40%
Standard Rate Cut-Off Points:
Single Person€42,000
Married (One Income)€51,000
Married (Two Incomes)€84,000
Tax Credits:
Single Person Credit€1,875
Employee Tax Credit€1,875
Married Credit€3,750
📊 USC Bands 2024
| Income Band | Rate |
|---|---|
| €0 - €12,012 | 0.5% |
| €12,012 - €25,760 | 2% |
| €25,760 - €70,044 | 4% |
| €70,044 - ∞ | 8% |
Note: USC exemption applies to income under €13,000. Reduced rates apply to medical card holders and those over 70.
🏥 PRSI Classes 2024
| Class | Description | Employee | Employer | Total |
|---|---|---|---|---|
| A1 | Standard employees | 4% | 11.05% | 15.05% |
| A8 | Employees €352-€424/week | 4% | 8.8% | 12.8% |
| S | Self-employed | 4% | 0% | 4% |
| J | Over 66 or <€38/week | 0% | 0.5% | 0.5% |
PRSI Thresholds: No PRSI on first €352/week. PRSI credit of €12 for earnings between €352.01 and €424/week.