This worksheet will help you find out how work will affect your weekly State Pension (Non-Contributory) in 2010.
Worksheet
State Pension (Non-Contributory) Worksheet Euro
Income from your job
(See note 1)
Add income from your spouse or partner's job
(See note 2)
Total ____________
Divide by 2 to get:
Total assessable weekly means from employment
(See note 3)
Weekly State Pension (Non-Contributory)
(See note 4)
Gross Income
(Add income from job and new rate of State Pension (Non-Contributory)
to get total Gross Income) _____________
Deductions
Less total PRSI paid each week (including health levy)
(See note 5)
Less weekly tax paid
You pay income tax (PAYE) on all your income
(earnings + State Pension (Non-Contributory)).
(See note 6)
Total Net Income ____________
Note 1
€200 of income from insurable employment is not taken into account. Any amount above this is assessed as means. All income from self-employment is assessed as means.
Note 2
If a qualified adult is working, €200 of income from insurable employment is not taken into account. Any amount above this is assessed as means. All income from self-employment is assessed as means.
Note 3
If you are married or are cohabiting with another person as husband and wife, your means will be taken as half the joint means of you and your spouse or partner.
Note 4
If means are less than €30 you can get a reduced pension. Find out the rate of pension paid after means are assessed.
Note 5
You pay PRSI on your job income only, not on your State Pension (Non-Contributory).
If your spouse or partner is earning less than €352 per week they will not pay any PRSI. (If their salary is over €352 they will pay 4% on any earnings over €127 per week).
Note 6
Multiply total Gross Income by 20% to get the gross amount of income tax payable each week. From this figure subtract your Weekly Tax Credit to get the amount of Weekly Tax paid.
Single Person = €76.63
Married Couple (one person working and one person over 65) = €111.83
Married Couple (one person working and both over 65) = €118.08
Married couple (both working and one person over 65) = €147.02
Married couple (both working and both over 65) = €153.27
Income levy
You must pay the income levy if you don't have a medical card, or you are over 65 with an annual gross income not more than €20,000 for a single individual or €40,000 for a married couple. Your State Pension (Non-Contributory) is not included in gross income for the income levy. Find out more about the income levy.
Weekly Tax Credit 2010
Single person
Personal Tax Credit €1,830
Age Credit €325
PAYE/Employee Tax Credit €1,830
Total Tax Credit €3,985
Divide by 52 to give the weekly tax credit of €76.63.
Married couple (one person working and one person over 65)
Personal Tax Credit €3,660
Age Credit €325
PAYE/Employee Tax Credit €1,830
Total Tax Credit €5,815
Divide by 52 to give the weekly tax credit of €111.83.
Married couple (one person working and both over 65)
Personal Tax Credit €3,660
Age Credit €650
PAYE/Employee Tax Credit €1,830
Total Tax Credit €6,140
Divide by 52 to give the weekly tax credit of €118.08.
Married couple (both working and one person over 65)
Personal Tax Credit €3,660
Age Credit €325
PAYE/Employee Tax Credit €1,830
PAYE/Employee Tax Credit €1,830
Total Tax Credit €7,645
Divide by 52 to give the weekly tax credit of €147.02.
Married couple (both working and both over 65)
Personal Tax Credit €3,660
Age Credit €650
PAYE/Employee Tax Credit €1,830
PAYE/Employee Tax Credit €1,830
Total Tax Credit €7,970
Divide by 52 to give the weekly tax credit of €153.27.
Other Tax Free Allowances
You may be able to claim Mortgage Interest Relief, union subscriptions and/or health insurance premiums.
If you are a tenant in privately-owned accommodation, you may be able to claim an extra tax relief for rent paid.
View this document
Contact Us
If you have a question relating to this topic you can contact the Citizens Information Phone Service on lo-call 1890 777 121 (Monday to Friday, 9am to 9pm)