Class A
Garda

Gross Pay
1^st Sept. 2008

Net Pay p.w.   1^st Sept 2008 (after Pension, PAYE, PRSI)
1.

 

Gross

After Pay-Cut Budget 2010
2.

Weekly
1/01/11

Pension
 1/01/11

Pension Levy
1/01/11
3.

PRSI
1/01/11

USC
1/01/11
4.

PAYE
1/01/11
5.

Net
Pay p.w.
1/01/11

Net Reduction per week from 1/09/08 - 1/01/11
 

€

€

€

€

€

€

€

€

€

€

On attestation

27,100

446.99

 25,745

 493.74

(15.97)

(15.72)

 (14.67)

 (21.46)

(28.95)

396.97

- 50.02

After 22 weeks

29,792

482.71

28,302

 542.78

(19.16)

 (20.62)

(16.63)

(24.89)

 (37.14)

424.33

- 58.38

After 1 year

31,442

504.61

 29,834

572.16

 (21.07)

(23.56)

(17.81)

(26.95)

 (42.04)

440.73

- 63.88

After 2 years

34,224

541.52

 32,407

 621.50

 (24.28)

 (28.50)

(19.78)

 (30.41)

 (50.28)

 468.26

- 73.26

After 3 years

37,935

587.49

 35,840

 687.34

(28.56)

(35.08)

 (22.41)

(35.01)

 (61.28)

505.00

- 82.49

After 4 years

40,389

610.82

38,110

730.88

(31.39)

(39.43)

(24.16)

 (38.06)

 (74.70)

 523.14

- 87.68

After 5 years

42,609

631.91

40,163

 770.25

(33.95)

(43.37)

 (25.73)

(40.82)

 (88.18)

 538.21

- 93.71

After 6 years

44,744

652.20

 42,138

808.13

 (36.41)

(47.16)

 (27.25)

 (43.47)

(101.15)

 552.70

- 99.50

After 7 years

44,744

652.20

 42,138

 808.13

 (36.41)

(47.16)

 (27.25)

 (43.47)

(101.15)

 552.70

- 99.50

After 8 years

44,744

652.20

 42,138

 808.13

 (36.41)

(47.16)

 (27.25)

 (43.47)

(101.15)

552.70

- 99.50

After 9 years

44,744

652.20

42,138

 808.13

 (36.41)

(47.16)

 (27.25)

 (43.47)

(101.15)

552.70

- 99.50

After 10 years

44,744

652.20

42,138

 808.13

 (36.41)

(47.16)

 (27.25)

 (43.47)

(101.15)

552.70

- 99.50

After 11 years

46,602

669.86

43,857

  841.09

 (38.55)

 (50.46)

 (28.56)

 (45.78)

 (112.43)

565.31

- 104.55

After 12 years

46,602

669.86

43,857

  841.09

 (38.55)

 (50.46)

 (28.56)

 (45.78)

 (112.43)

565.31

- 104.55

After 13 years

46,602

669.86

43,857

  841.09

 (38.55)

 (50.46)

 (28.56)

 (45.78)

 (112.43)

565.31

- 104.55

After 14 years

46,602

669.86

43,857

  841.09

 (38.55)

 (50.46)

 (28.56)

 (45.78)

 (112.43)

565.31

- 104.55

After 15 years

46,602

669.86

43,857

  841.09

 (38.55)

 (50.46)

 (28.56)

 (45.78)

 (112.43)

565.31

- 104.55

After 16 years

46,602

669.86

43,857

  841.09

 (38.55)

 (50.46)

 (28.56)

 (45.78)

 (112.43)

565.31

- 104.55

After 17 years

48,695

689.75

 45,793

 878.22

(40.96)

(54.17)

 (30.05)

 (48.38)

 (125.14)

579.52

- 110.23

Class B
Garda

Gross Pay
1^st Sept. 2008

Net Pay p.w. 1^st Sept 2008 (after Pension, PAYE, PRSI)
1.

Gross
After Pay-Cut Budget 2010
2.

 

Weekly
1/01/11

 

Pension 1/01/11

Pension Levy
1/01/11
3.

PRSI
1/01/11

USC
1/01/11
4.

PAYE
1/01/11
5.

Net
Pay
1/01/11

Net Reduction per week from 1/09/08 - 1/01/11

After 15 years

45,058

682.60

 42,429

 813.71

(26.45)

 (47.72)

(7.09)

(43.86)

(107.29)

581.31

- 101.29

After 16 years

45,058

682.60

42,429

 813.71

 (26.45)

 (47.72)

(7.09)

(43.86)

(107.29)

581.31

- 101.29

After 17 years

47,083

703.67

44,302

849.63

(27.61)

(51.31)

(7.41)

(46.37)

(120.07)

596.85

- 106.82

1. Assumed standard rate tax band of €35,400 and single rate tax credit of €3,660

2.   Budget 2010 cut the pay of public servants by 5% on the first €30,000 of income, 7.5% on the next €40,000 and 10% on the next €55,000.  The table shows the reductions in income for members from the 1st of January 2010.

3.  Pension levy - 1st €15,000  exempt;  5% on next €5,000; 10% on earnings between €20,000 and €60,000; and 10.5% on earnings above €60,000 p.a.

4. USC (Universal Social Charge) – Calculated at 2% on 1st €10,036; 4% on next €5,980; & 7% on remainder p.a.
( Replaces the 2% income levy & the 4% Health Levy)

5. Assumed standard rate tax band of €32,800 and single rate tax credit of €3,300