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Contribution regime

The system is based on the principle of a contribution week, which runs from Monday to Sunday. The qualification for certain benefits is based on the recording of a minimum number of contribution weeks for which contributions have been made. The contribution year runs from the first Monday in July and finishes in the week which contains the last Monday of the following June. (NIB: individuals, contributions)

Tables are issued to aid in the calculation of contributions. Only whole dollars of pay are counted, and an exact percentage calculation rounding on the third decimal is performed for both the employee and employer contribution. The calculation is performed on all dollars of salary up to the relevant wages ceiling.

Contributions are due from any employed person above the compulsory school age (National Insurance Act 1972, Art 13).

The full contribution regime does not apply to two groups. The first group are employees aged 65 or older who