Payroll Contributions Eng

SOCIAL SECURITY CONTRIBUTION Contributions
	Social			Redundancy				Industrial
	insurance			fund				training
	%			%				%
Employer	6,3			1,2				0,5
Employee	6,3			-				-
Self employed	11,6			-				-
Upper limits for employees
per week
from 1/1/2008					per month				per annum
€					€				€
Weekly employees		885			-				46.020
Monthly employees		-			3.836				46.032
Lower limits for self-employed
Occupational Category				Weekly Annually
€											€
1. Medical Doctors, Pharmacists,
Health professionals
a. persons with up to
10 years practice			325							16.900
b. persons with more than
10 years practice			653							33.956
2. Accountants, Economists,
Lawyers and other
Liberal professions
a. persons with up to
10 years practice			325							16.900
b. persons with more than
10 years practice			653							33.956
3. Managers (Businessmen),
Estate Agents, Wholesalers							653					33.956
4. Teaching Professionals
(University, Secondary education,
Primary and pre-primary
education, Teaching Associates,
Special education teaching
professionals)
a. persons with up to
10 years practice							316					16.432
b. persons with more than
10 years practice							632					32.864
5. Builders and related
occupations							396					20.592
6. Farmers, Dairy and Livestock
producers, Poultry producers,
Fishermen and related
occupations							219					11.388
7. Drivers, Excavator operators
and related occupations							316					16.432
8. Technicians, Mass Media
Associates, Stationary-Plant
(not related to building
occupations) and Metal,
Rubber, Plastic, Wood
and related products
assemblers							316					16.432
9. Clerks, Typists, Cashiers,
Secretaries							316					16.432
10. Artisans not falling
under any other
occupational category							316					16.432
11. Shopkeepers							299					15.548
12. Butchers, Bakers, Pastry-cooks,
Meat, Milk, Fruit,
Tobacco product
makers / preservers and
related occupations						241						12.532
13. Street vendors,
Mail carriers, Garbage
collectors, Miners and
quarry workers, Deck,
Underwater workers,
Riggers and cable splicers,
Sweepers, Service providers
and Salesmen						219						11.388
14. Cleaners, Messengers,
Watchpersons, Dry
Cleaning Owners						299						15.548
15. Draughtspersons,
Computer equipment
operators, Ships’ engineers,
Agents and related occupations
Musicians, Magicians						325						16.900
16. Persons not faling,
under any other
occupational category						325						16.900