Social Welfare Consolidation Act 2005
Rates of self-employment contributions and related matters.
[1993 s18(1); 2001 s36 & Sch E]
21.—(1) F185[Subject to section 38BA, self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions]:
(a) subject to F186[paragraphs (b), (ea)] and (f), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F187[4.2 per cent] of the reckonable income or the amount of F188[€650];
(b) where for any contribution year a self-employed contributor is informed by the Revenue Commissioners that he or she is not required to make a return of income within the meaning of section 1084 of the Act of 1997, self-employment contributions shall be paid by the self-employed contributor (whether by instalments or otherwise as may be prescribed) amounting to F189[€310] in respect of that contribution year;
(c) subject to F190[paragraphs (ea) and (f)], where in any contribution year a payment is made to a self-employed contributor in respect of reckonable emoluments of that self-employed contributor, there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F191[4.2 per cent] of the reckonable emoluments or the amount of F192[€650];
(d) subject to regulations under section 22, where a self-employment contribution has been paid by a self-employed contributor of not less than the amount that he or she is liable to pay under paragraph (a) or the amount specified in paragraph (b), whichever is appropriate, the self-employed contributor shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than that appropriate amount, no contribution shall be regarded as having been paid by the self-employed contributor in respect of any week of that contribution year;
[1999 s19(2)]
(e) subject to section 26(3), self-employment contributions shall be disregarded in determining whether the contribution conditions for any benefit other than F193[jobseeker’s benefit granted by virtue of self-employment contributions specified in section 64(1)(a)(ii), jobseeker’s benefit (self-employed),] F194[Covid-19 pandemic unemployment payment,] F195[State pension (contributory)], F196[bereaved partner’s (contributory) pension], F197[guardian’s payment (contributory)], maternity benefit, adoptive benefit F198[, F199[paternity benefit, parent’s benefit]] F200[, F201[carer’s benefit,] treatment benefit] F202[, F203[invalidity pension] or bereavement grant are satisfied;]
F204[(ea) where in any contribution year a self-employed contributor avails of childcare services relief within the meaning of section 216C of the Taxes Consolidation Act 1997, he or she shall be liable for a contribution of F205[€650] in respect of that amount for which childcare services relief is claimed under that section;]
(f) a person who, but for this paragraph, would be liable for contributions of F206[€650] under paragraphs (a) and (c) shall be liable only for a single contribution of F206[€650].
[1993 s18(2); 2001 s37 & Sch F]
(2) Regulations may provide for adjustments in the calculation of amounts payable in respect of self-employment contributions to facilitate computation and for the elimination from self-employment contributions of amounts of not more than 5 cent and for the rounding up of amounts of more than 5 cent but less than 10 cent to 10 cent.
[2004 (MP) s15]
(3) Where, for a year of assessment (within the meaning of the Tax Acts), the Revenue Commissioners and an employer enter into an agreement under a specified provision of the Act of 1997 whereby the employer will account to the Revenue Commissioners, in accordance with that provision, in respect of the income tax due on qualifying emoluments (within the meaning of that provision) and where that agreement is not null and void, then in respect of those qualifying emoluments—
(a) the employer—
(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable emoluments of a self-employed contributor to which the agreement applies, shall pay a contribution at a rate of F207[4.2 per cent] in respect of the aggregate of the amount of those reckonable emoluments and the amount of income tax payable under the agreement in respect of them, and
(ii) notwithstanding Article 7 of the Regulations of 1996, shall not be entitled to recover from an employed contributor any part of a contribution paid in accordance with subparagraph (i),
and
(b) a contribution paid in accordance with paragraph (a)(i) shall not be regarded as a self-employment contribution for the purposes of determining entitlement to any benefit specified in section 39(1).
[2004 (MP) s15]
(4) In subsection (3) “specified provision” means such provision as may be prescribed for the purposes of that subsection.
Annotations
Amendments:
F185
Substituted (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 5(a), commenced as per s. 1(5).
F186
Substituted (1.01.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 6(a), S.I. No. 205 of 2006.
F187
Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 3(2) and Table, amendment 9, col. (5), commenced as per subs. (2).
F188
Substituted (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 5(b), commenced as per s. 1(5).
F189
Substituted (1.01.2013) by Social Welfare Act 2012 (43/2012), s. 10(1)(b), commenced as per subs. (2).
F190
Substituted (1.01.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 6(b), S.I. No. 205 of 2006.
F191
Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 3(2) and Table, amendment 10, col. (5), commenced as per subs. (2).
F192
Substituted (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 5(c), commenced as per s. 1(5).
F193
Inserted (1.11.2019) by Social Welfare Act 2019 (34/2019), s. 6 and sch. item 4, S.I. No. 550 of 2019.
F194
Inserted (5.08.2020) by Social Welfare (Covid-19) (Amendment) Act 2020 (12/2020), s. 7, commenced on enactment.
F195
Substituted (29.09.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 1, S.I. No. 334 of 2006.
F196
Substituted (21.07.2025) by Social Welfare (Bereaved Partner’s Pension and Miscellaneous Provisions) Act 2025 (8/2025), s. 17(a), commenced on enactment.
F197
Substituted (28.07.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 8, S.I. No. 334 of 2006.
F198
Inserted (19.12.2016) by Social Welfare Act 2016 (15/2016), s. 3, commenced on enactment.
F199
Substituted (1.11.2019) by Parent’s Leave and Benefit Act 2019 (35/2019), s. 26, S.I. No. 553 of 2019.
F200
Inserted (27.03.2017) by Social Welfare Act 2016 (15/2016), s. 9(a), S.I. No. 94 of 2017.
F201
Inserted (1.01.2025) by Social Welfare Act 2024 (36/2024), s. 3(1), commenced as per subs. (2).
F202
Substituted (1.12.2017) by Social Welfare Act 2016 (15/2016), s. 4(a), S.I. No. 546 of 2017.
F203
Reverted (1.10.2022) to previous text following temporary amendment (9.03.2020 to 30.09.2022) by Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 (1/2020), s. 4, commenced in accordance with s. 2(1) and continued in operation as per E-Note below.
F204
Inserted (1.01.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 6(c), S.I. No. 205 of 2006.
F205
Substituted (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 5(d), commenced as per s. 1(5).
F206
Substituted (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 5(e), commenced as per s. 1(5).
F207
Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(2) and Table, amendment 11, col. (5), commenced as per subs. (2).
F208
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 9, col. (8), to come into effect (1.10.2028) as per subs. (5).
F209
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 10, col. (8), to come into effect (1.10.2028) as per subs. (5).
F210
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 11, col. (8), to come into effect (1.10.2028) as per subs. (5).
F211
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 9, col. (7), to come into effect (1.10.2027) as per subs. (4).
F212
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 10, col. (7), to come into effect (1.10.2027) as per subs. (4).
F213
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 11, col. (7), to come into effect (1.10.2027) as per subs. (4).
F214
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 9, col. (6), to come into effect (1.10.2026) as per subs. (3).
F215
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 10, col. (6), to come into effect (1.10.2026) as per subs. (3).
F216
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 11, col. (6), to come into effect (1.10.2026) as per subs. (3).
Modifications (not altering text):
C23
Prospective affecting provision: subs. (1)(a), (1)(c) and (3)(a)(i) amended by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 3(5) and Table, amendments 9 to 11, col. (8), to come into effect (1.10.2028) as per subs. (5).
(a) subject to F186[paragraphs (b), (ea)] and (f), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F208[4.7 per cent] of the reckonable income or the amount of F188[€650];
...
(c) subject to F190[paragraphs (ea) and (f)], where in any contribution year a payment is made to a self-employed contributor in respect of reckonable emoluments of that self-employed contributor, there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F209[4.7 per cent] of the reckonable emoluments or the amount of F192[€650];
...
(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable emoluments of a self-employed contributor to which the agreement applies, shall pay a contribution at a rate of F210[4.7 per cent] in respect of the aggregate of the amount of those reckonable emoluments and the amount of income tax payable under the agreement in respect of them, and
C24
Prospective affecting provision: subs. (1)(a), (1)(c) and (3)(a)(i) amended by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 3(5) and Table, amendments 9 to 11, col. (7), to come into effect (1.10.2027) as per subs. (4).
(a) subject to F186[paragraphs (b), (ea)] and (f), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F211[4.5 per cent] of the reckonable income or the amount of F188[€650];
...
(c) subject to F190[paragraphs (ea) and (f)], where in any contribution year a payment is made to a self-employed contributor in respect of reckonable emoluments of that self-employed contributor, there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F212[4.5 per cent] of the reckonable emoluments or the amount of F192[€650];
...
(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable emoluments of a self-employed contributor to which the agreement applies, shall pay a contribution at a rate of F213[4.5 per cent] in respect of the aggregate of the amount of those reckonable emoluments and the amount of income tax payable under the agreement in respect of them, and
C25
Prospective affecting provision: subs. (1)(a), (1)(c) and (3)(a)(i) amended by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 3(5) and Table, amendments 9 to 11, col. (6), to come into effect (1.10.2026) as per subs. (3).
(a) subject to F186[paragraphs (b), (ea)] and (f), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F214[4.35 per cent] of the reckonable income or the amount of F188[€650];
...
(c) subject to F190[paragraphs (ea) and (f)], where in any contribution year a payment is made to a self-employed contributor in respect of reckonable emoluments of that self-employed contributor, there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F215[4.35 per cent] of the reckonable emoluments or the amount of F192[€650];
...
(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable emoluments of a self-employed contributor to which the agreement applies, shall pay a contribution at a rate of F216[4.35 per cent] in respect of the aggregate of the amount of those reckonable emoluments and the amount of income tax payable under the agreement in respect of them, and
Editorial Notes:
E149
Power pursuant to subs. (4) exercised (1.07.2013) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions by Certain Employed Contributors) Regulations 2013 (S.I. No. 236 of 2013), art. 6, which substituted Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 102.
E150
Power pursuant to statutory precursor of subs. (2) exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 50, in effect as per art. 2; amended (1.01.2002) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Euro) Regulations 2001 (S.I. No. 613 of 2001), art. 4 and sch; continued in force (1.12.2005) by s. 362(2) as if made under this Act; amended (1.07.2013) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions by Certain Employed Contributors) Regulations 2013 (S.I. No. 236 of 2013), art. 4.
E151
Previous affecting provision: subs. (1)(a), (1)(c) and (3)(a)(i) amended (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 3(1) and Table, amendments 9 to 11, col. (4), commenced as per subs. (1); substituted (1.10.2025) as per F-Note above.
E152
Previous affecting provision: subs. (1)(e) temporarily amended (9.03.2020) by Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 (1/2020), s. 4, commenced in accordance with s. 2(1); continued in operation (20.03.2020) to 9.05.2020 in accordance with s. 2(3)(a), commenced on enactment; continued in operation (1.05.2020) to 19 June 2020 by Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 (Continuation of Part 2) Order 2020 (S.I. No. 155 of 2020), art. 2; continued in operation (5.06.2020) to 10 August 2020 by Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 (Continuation of Part 2) (No. 2) Order 2020 (S.I. No. 207 of 2020), art. 2; continued in operation (4.08.2020) to 31 March 2021 by Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 (Continuation of Part 2) (No. 3) Order 2020 (S.I. No. 285 of 2020), art. 3; continued in operation (23.03.2021) to 30 June 2021 by Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 (Continuation of Part 2) Order 2021 (S.I. No. 133 of 2021), art. 2; continued in operation (29.06.2021) to 8 February 2022 by Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 (Continuation of Sections 4, 5 and 6 of Part 2) Order 2021 (S.I. No. 325 of 2021), art. 2; continued in operation (1.02.2022) to 30 June 2022 by Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 (Continuation of Sections 4, 5 and 6 of Part 2) Order 2022 (S.I. No. 47 of 2022), art. 2; continued in operation (21.06.2022) to 30 September 2022 by Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 (Continuation of Sections 4, 5 and 6 of Part 2) (No. 2) Order 2022 (S.I. No. 301 of 2022), art. 2; reverted to previous text (1.10.2022) as per F-Note above.
E153
Previous affecting provision: subs. (1)(e) amended (28.06.2013) by Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 (20/2013), s. 19 and sch. item 3, commenced on enactment; substituted (21.07.2025) as per F-Note above.
E154
Previous affecting provision: subs. (1)(a), (1)(c) and (3)(a)(i) amended (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 14(1), commenced as per subs. (2); substituted (1.10.2024) as per E-Note above.
E155
Previous affecting provision: subs. (1)(e) amended (1.01.2011) by Social Welfare and Pensions Act 2010 (37/2010), s. 26 and sch. 3 item 2, S.I. No. 673 of 2010; substituted (28.06.2013) as per E-Note above.
E156
Previous affecting provision: subs. (1) paras. (a), (b), (c), (ea) and (f) amended (1.01.2013) by Social Welfare Act 2012 (43/2012), s. 10(1), commenced as per subs. (2); substituted (1.10.2024) as per F-Note above.
E157
Previous affecting provision: power pursuant to statutory precursor of subs. (4) exercised (8.07.2004) by Social Welfare (Consolidated Contributions and Insurability) (Amendment No. 1) Regulations 2004 (S.I. No. 429 of 2004), art. 3, which inserted Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 102; continued in force (1.12.2005) by s. 362(2) as if made under this Act; substituted (1.07.2013) as per E-Note above.