Public Service Levy Feb 2009 These are details of the Government imposed levy. The levy has NOT been agreed with IMPACT, which is opposed to this levy. Notes: 1. The levy, as decided by the Government, is calculated as follows; 3% on first €15,000 of income, 6% on next the €5,000 slice of income and 10% on the balance. It is payable on all income, pensionable and otherwise. It is additional to any pension contribution that you are already paying (usually 6.5% of salary). 2. The additonal gross levy payments below are based on the government's levy formula. The tax reliefs - 20% and 41% - are for illustration purposes only and will be determined by individuals own personal tax circumstances. For example, the 20% tax rate applies to incomes (net of allowable pension contributions) below €36,400 in 2009. The 41% rate applies to any income above that. However, married couples with one spouse working will pay the 20% rate up to net income of €45,400 in 2009. As such the net cost examples for incomes between €39,000 gross and €49,000 will vary greatly depending on individual circumstances. 3. PRSI Relief is also due in adddition to tax relief. The amount of relief varies on whether the employee is paying PRSI at the full or modified rate.
€25,000
€450.00
€300.00
€26,000
€450.00
€300.00
€27,000
€450.00
€300.00
As average Tax relief Tax Relief Net Total Additional Contribution % of gross @ 20%* @41%* income Payment €500.00 €1,250.00 5.00% €250.00 €1,000.00 €600.00 €1,350.00 5.19% €270.00 €1,080.00 €700.00 €1,450.00 5.37% €290.00 €1,160.00
€28,000
€450.00
€300.00
€800.00
€1,550.00
5.54%
€310.00
€1,240.00
€29,000
€450.00
€300.00
€900.00
€1,650.00
5.69%
€330.00
€1,320.00
€30,000
€450.00
€300.00
€1,000.00
€1,750.00
5.83%
€350.00
€1,400.00
€31,000
€450.00
€300.00
€1,100.00
€1,850.00
5.97%
€370.00
€1,480.00
€32,000
€450.00
€300.00
€1,200.00
€1,950.00
6.09%
€390.00
€1,560.00
€33,000
€450.00
€300.00
€1,300.00
€2,050.00
6.21%
€410.00
€1,640.00
€34,000
€450.00
€300.00
€1,400.00
€2,150.00
6.32%
€430.00
€1,720.00
€35,000
€450.00
€300.00
€1,500.00
€2,250.00
6.43%
€450.00
€1,800.00
€36,000
€450.00
€300.00
€1,600.00
€2,350.00
6.53%
€470.00
€1,880.00
€37,000
€450.00
€300.00
€1,700.00
€2,450.00
6.62%
€490.00
€1,960.00
€38,000
€450.00
€300.00
€1,800.00
€2,550.00
6.71%
€510.00
€2,040.00
€39,000
€450.00
€300.00
€1,900.00
€2,650.00
6.79%
€530.00
€2,120.00
€40,000
€450.00
€300.00
€2,000.00
€2,750.00
6.88%
€1,127.50
€1,622.50
€41,000
€450.00
€300.00
€2,100.00
€2,850.00
6.95%
€1,168.50
€1,681.50
€42,000
€450.00
€300.00
€2,200.00
€2,950.00
7.02%
€1,209.50
€1,740.50
€43,000
€450.00
€300.00
€2,300.00
€3,050.00
7.09%
€1,250.50
€1,799.50
€44,000
€450.00
€300.00
€2,400.00
€3,150.00
7.16%
€1,291.50
€1,858.50
Income
€15,000@3% €5,000@6%
10% on balance
€45,000
€450.00
€300.00
€2,500.00
€3,250.00
7.22%
€1,332.50
€1,917.50
€46,000
€450.00
€300.00
€2,600.00
€3,350.00
7.28%
€1,373.50
€1,976.50
€47,000
€450.00
€300.00
€2,700.00
€3,450.00
7.34%
€1,414.50
€2,035.50
€48,000
€450.00
€300.00
€2,800.00
€3,550.00
7.40%
€1,455.50
€2,094.50
€49,000
€450.00
€300.00
€2,900.00
€3,650.00
7.45%
€1,496.50
€2,153.50
€50,000
€450.00
€300.00
€3,000.00
€3,750.00
7.50%
€1,537.50
€2,212.50
€51,000
€450.00
€300.00
€3,100.00
€3,850.00
7.55%
€1,578.50
€2,271.50
€52,000
€450.00
€300.00
€3,200.00
€3,950.00
7.60%
€1,619.50
€2,330.50
€53,000
€450.00
€300.00
€3,300.00
€4,050.00
7.64%
€1,660.50
€2,389.50
€54,000
€450.00
€300.00
€3,400.00
€4,150.00
7.69%
€1,701.50
€2,448.50
€55,000
€450.00
€300.00
€3,500.00
€4,250.00
7.73%
€1,742.50
€2,507.50
€56,000
€450.00
€300.00
€3,600.00
€4,350.00
7.77%
€1,783.50
€2,566.50
€57,000
€450.00
€300.00
€3,700.00
€4,450.00
7.81%
€1,824.50
€2,625.50
€58,000
€450.00
€300.00
€3,800.00
€4,550.00
7.84%
€1,865.50
€2,684.50
€59,000
€450.00
€300.00
€3,900.00
€4,650.00
7.88%
€1,906.50
€2,743.50
€60,000
€450.00
€300.00
€4,000.00
€4,750.00
7.92%
€1,947.50
€2,802.50
€61,000
€450.00
€300.00
€4,100.00
€4,850.00
7.95%
€1,988.50
€2,861.50
€62,000
€450.00
€300.00
€4,200.00
€4,950.00
7.98%
€2,029.50
€2,920.50
€63,000
€450.00
€300.00
€4,300.00
€5,050.00
8.02%
€2,070.50
€2,979.50
€64,000
€450.00
€300.00
€4,400.00
€5,150.00
8.05%
€2,111.50
€3,038.50
€65,000
€450.00
€300.00
€4,500.00
€5,250.00
8.08%
€2,152.50
€3,097.50
€66,000
€450.00
€300.00
€4,600.00
€5,350.00
8.11%
€2,193.50
€3,156.50
€67,000
€450.00
€300.00
€4,700.00
€5,450.00
8.13%
€2,234.50
€3,215.50
€68,000
€450.00
€300.00
€4,800.00
€5,550.00
8.16%
€2,275.50
€3,274.50
€69,000
€450.00
€300.00
€4,900.00
€5,650.00
8.19%
€2,316.50
€3,333.50
€70,000
€450.00
€300.00
€5,000.00
€5,750.00
8.21%
€2,357.50
€3,392.50
€71,000
€450.00
€300.00
€5,100.00
€5,850.00
8.24%
€2,398.50
€3,451.50
€72,000 €73,000
€450.00 €450.00
€300.00 €300.00
€5,200.00 €5,300.00
€5,950.00 €6,050.00
8.26%
€2,439.50
€3,510.50
8.29%
€2,480.50
€3,569.50
€74,000
€450.00
€300.00
€5,400.00
€6,150.00
8.31%
€2,521.50
€3,628.50
€75,000
€450.00
€300.00
€5,500.00
€6,250.00
8.33%
€2,562.50
€3,687.50
€76,000
€450.00
€300.00
€5,600.00
€6,350.00
8.36%
€2,603.50
€3,746.50
€77,000
€450.00
€300.00
€5,700.00
€6,450.00
8.38%
€2,644.50
€3,805.50
€78,000
€450.00
€300.00
€5,800.00
€6,550.00
8.40%
€2,685.50
€3,864.50
€79,000
€450.00
€300.00
€5,900.00
€6,650.00
8.42%
€2,726.50
€3,923.50
€80,000
€450.00
€300.00
€6,000.00
€6,750.00
8.44%
€2,767.50
€3,982.50
€81,000
€450.00
€300.00
€6,100.00
€6,850.00
8.46%
€2,808.50
€4,041.50
€82,000
€450.00
€300.00
€6,200.00
€6,950.00
8.48%
€2,849.50
€4,100.50
€83,000
€450.00
€300.00
€6,300.00
€7,050.00
8.49%
€2,890.50
€4,159.50
€84,000
€450.00
€300.00
€6,400.00
€7,150.00
8.51%
€2,931.50
€4,218.50
€85,000
€450.00
€300.00
€6,500.00
€7,250.00
8.53%
€2,972.50
€4,277.50
€86,000
€450.00
€300.00
€6,600.00
€7,350.00
8.55%
€3,013.50
€4,336.50
€87,000
€450.00
€300.00
€6,700.00
€7,450.00
8.56%
€3,054.50
€4,395.50
€88,000
€450.00
€300.00
€6,800.00
€7,550.00
8.58%
€3,095.50
€4,454.50
€89,000
€450.00
€300.00
€6,900.00
€7,650.00
8.60%
€3,136.50
€4,513.50
€90,000
€450.00
€300.00
€7,000.00
€7,750.00
8.61%
€3,177.50
€4,572.50
€91,000
€450.00
€300.00
€7,100.00
€7,850.00
8.63%
€3,218.50
€4,631.50
€92,000
€450.00
€300.00
€7,200.00
€7,950.00
8.64%
€3,259.50
€4,690.50
€93,000
€450.00
€300.00
€7,300.00
€8,050.00
8.66%
€3,300.50
€4,749.50
€94,000
€450.00
€300.00
€7,400.00
€8,150.00
8.67%
€3,341.50
€4,808.50
€95,000
€450.00
€300.00
€7,500.00
€8,250.00
8.68%
€3,382.50
€4,867.50
€96,000
€450.00
€300.00
€7,600.00
€8,350.00
8.70%
€3,423.50
€4,926.50
€97,000
€450.00
€300.00
€7,700.00
€8,450.00
8.71%
€3,464.50
€4,985.50
€98,000
€450.00
€300.00
€7,800.00
€8,550.00
8.72%
€3,505.50
€5,044.50
€99,000
€450.00
€300.00
€7,900.00
€8,650.00
8.74%
€3,546.50
€5,103.50
€100,000
€450.00
€300.00
€8,000.00
€8,750.00
8.75%
€3,587.50
€5,162.50
€101,000
€450.00
€300.00
€8,100.00
€8,850.00
8.76%
€3,628.50
€5,221.50
€102,000
€450.00
€300.00
€8,200.00
€8,950.00
8.77%
€3,669.50
€5,280.50
€103,000
€450.00
€300.00
€8,300.00
€9,050.00
8.79%
€3,710.50
€5,339.50
€104,000
€450.00
€300.00
€8,400.00
€9,150.00
8.80%
€3,751.50
€5,398.50
€l05,000
€450.00
€300.00
€8,500.00
€9,250.00
8.81%
€3,792.50
€5,457.50
€106,000
€450.00
€300.00
€8,600.00
€9,350.00
8.82%
€3,833.50
€5,516.50
€107,000
€450.00
€300.00
€8,700.00
€9,450.00
8.83%
€3,874.50
€5,575.50
€108,000
€450.00
€300.00
€8,800.00
€9,550.00
8.84%
€3,915.50
€5,634.50
€l09,000
€450.00
€300.00
€8,900.00
€9,650.00
8.85%
€3,956.50
€5,693.50
€110,000
€450.00
€300.00
€9,000.00
€9,750.00
8.86%
€3,997.50
€5,752.50
€111,000
€450.00
€300.00
€9,100.00
€9,850.00
8.87%
€4,038.50
€5,811.50
€112,000
€450.00
€300.00
€9,200.00
€9,950.00
8.88%
€4,079.50
€5,870.50
€113,000
€450.00
€300.00
€9,300.00
€10,050.00
8.89%
€4,120.50
€5,929.50
€114,000
€450.00
€300.00
€9,400.00
€10,150.00
8.90%
€4,161.50
€5,988.50
€l15,000
€450.00
€300.00
€9,500.00
€10,250.00
8.91%
€4,202.50
€6,047.50
€116,000
€450.00
€300.00
€9,600.00
€10,350.00
8.92%
€4,243.50
€6,106.50
€117,000
€450.00
€300.00
€9,700.00
€10,450.00
8.93%
€4,284.50
€6,165.50
€118,000
€450.00
€300.00
€9,800.00
€10,550.00
8.94%
€4,325.50
€6,224.50
€119,000
€450.00
€300.00
€9,900.00
€10,750.00
8.95%
€4,407.50
€6,342.50
€120,000
€450.00
€300.00 €10,000.00
€10,650.00
8.96%
€4,366.50
€6,283.50