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 22/12/2025 by the Social
Insurance Services Department, the maximum amount of insurable
earnings for 2026 has been revised upwards from the previous year
to €1.325 per week, €5.742 per month and €68.904 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
2026:
