Worksheet: State Pension (Non-Contributory) and income from work
Introduction
This worksheet will help you find out how work will affect your weekly State Pension (Non-Contributory) in 2024.
State Pension (Non-Contributory) Worksheet
Income from your job
(€200 is disregarded - see note 1)
Add income from your spouse's, civil partner's or cohabitant's job (€200 is disregarded - 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 (by spouse, civil partner or cohabitant)
(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 in a civil partnership or cohabiting with another person, your means will be taken as half the joint means of you and your spouse, civil partner or cohabitant.
Note 4
If your means are more than €30 you can get a reduced pension. You can find out the rate of pension paid after means are assessed.
Note 5
If you are over 70, you pay no PRSI.
If your spouse, civil partner or cohabitant is under 70, they are not liable for PRSI if they meet any of the following:
- They are getting a State Pension (Contributory)
- They turned 66 before 1 January 2024
- They are earning less than €352 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 = €76.83
- Married Couple (one person working and one person over 65) = €112.88
- Married Couple (one person working and both over 65) = €117.60
- Married couple (both working and one person over 65) = €148.94
- Married couple (both working and both over 65) = €153.65
The calculations for these weekly tax credits are shown below.
Universal Social Charge
You will pay a Universal Social Charge (USC) on your gross income from work. The amount of USC you will pay depends on your income and your age.
Weekly Tax Credit 2024
Single person
Personal Tax Credit: €1,875
Age Credit: €245
Employee Tax Credit: €1,875
Total Tax Credit: €3,995
Divide by 52 to give the weekly tax credit of €76.83.
Married couple (one person working and one person over 65)
Personal Tax Credit: €3,750
Age Credit: €245
Employee Tax Credit: €1,875
Total Tax Credit: €5,870
Divide by 52 to give the weekly tax credit of €112.88.
Married couple (one person working and both over 65)
Personal Tax Credit: €3,750
Age Credit: €490
Employee Tax Credit: €1,875
Total Tax Credit €6,115
Divide by 52 to give the weekly tax credit of €117.60.
Married couple (both working and one person over 65)
Personal Tax Credit: €3,750
Age Credit: €245
Employee Tax Credit: €1,875
Employee Tax Credit: €1,875
Total Tax Credit: €7,745
Divide by 52 to give the weekly tax credit of €148.94.
Married couple (both working and both over 65)
Personal Tax Credit €3,750
Age Credit €490
Employee Tax Credit €1,875
Employee Tax Credit €1,875
Total Tax Credit €7,990
Divide by 52 to give the weekly tax credit of €153.65.
Other tax free allowances
Depending on your situation you may be able to apply for tax relief.