Social Security payments are defined as CLASS 1 for employees and CLASS 2 for the self employed.
Current Social Security rates can be found here
Employers must submit quarterly returns for employees by 15th of the month following quarter end and make payment on receipt of an invoice from the Social Security Department.
Class 2 contributions for the self employed are payable quarterly on receipt of an invoice from the Social Security Department for the calendar quarter end.
Class 2 contributions are calculated based on individuals earnings from 2 years previously.
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