Budget 2011 – Pension changes
Pension changes for Irish payroll introduced in Budget 2011
Employee PRSI on pension contributions
From 1 January 2011, employee contributions to occupational pension schemes and other pension arrangements will be subject to employee PRSI and the Universal Social Charge. The PRSI change will be legislated for in the Social Welfare Bill.
Employer PRSI on pension contributionsThe current employer PRSI exemption for employee contributions to occupational pension schemes and other pension arrangements will be reduced by 50% from 1 January 2011. The change will be legislated for in the Social Welfare Bill.
Contribution limitMaximum allowable pension funds
The maximum allowable pension fund on retirement […]