Taxing Wages 2022

Ireland

Abstract

This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.

Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

 

 

The national currency is the Euro (EUR). In 2021, EUR 0.84 was equal to USD 1. In that year, the average worker earned EUR 50 636. (Secretariat estimate).

1. Personal income tax systems

1.1. Central/ federal government income taxes

1.1.1. Tax unit

Tax is levied on the combined income of both spouses. Either spouse may, however, opt for separate assessment, in which case the tax payable by both spouses must be the same as would be payable under joint taxation. A further option allows either spouse to opt for assessment as single persons in which case they are treated as separate units. The calculations presented in this Report are based on family taxation.

1.1.2. Tax credits

1.1.2.1. Standard reliefs:

• Basic reliefs: The single person's credit is EUR 1 650 per year.

• Standard marital status reliefs: The married person's credit is EUR 3 300 per year (i.e. twice the basic credit of EUR 1 650).

• Employee credit: With the exception of certain company directors and their spouses and the spouses of partners in partnership cases, all employees, including (subject to certain conditions) children who are full-time employees in the business of their parents, are entitled to an employee credit of EUR 1 650.

• Earned Income credit: Individuals in receipt of earned income are entitled to an earned income credit of EUR 1 500 for 2020et seq. Note: The combined employee credit and earned income credit is limited to EUR 1 650.

• One-Parent Family credit: The single parent family credit is EUR 1 650.

1.1.2.2. Main non-standard tax reliefs applicable to an AW

• Interest on qualifying loans: No relief will be available from 1 January 2021 onward This relief can no longer be claimed by new applicants but those who had claimed prior to 2012 are still eligible for relief up to 2020 inclusive. The relief varies between 25% and 15% of the following limits for 2020

 

	First Time Mortgage Holders	Other Mortgage Holders
Married Couple	EUR 5,000	EUR 1 500
Widowed Person	EUR 5 000	EUR 1 500
Single Person	EUR 2 500	EUR 750

• Medical Insurance: Relief at the taxpayer’s standard rate of tax is available for taxpayers who make a payment to an authorised insurer under a contract which provides for the payment of medical expenses resulting from sickness of the person, his wife, child or other dependants. The maximum relief is EUR 1 000 in respect of an adult and EUR 500 in respect of a child. This relief is now granted at source and is paid to the insurance provider.

• Work related Expenses: These are relieved to the extent that they are wholly, exclusively and necessarily incurred in the performance of the duties of an employment.

• Home Carers Allowance: This is a tax credit of EUR 1 600 for families where one spouse works at home to care for children, the aged or incapacitated persons, where the carer spouse’s income does not exceed EUR 7 199. A reduced measure of relief is granted for income between EUR 7 200 and EUR 10 400: if the income exceeds EUR 7 200 the tax credit is reduced by one half of the income of the Home Carer that exceeds this limit. This credit and the increased standard rate tax band for two income couples (see tax schedule below) are mutually exclusive but the person may opt for whichever is the more beneficial. If the Home Carer earns income of up to EUR 7 200 in his/her own right for the tax year, the full tax credit may be claimed. For the purposes of this tax credit, income means any taxable income such as income from a part-time job, dividends, etc. but does not include the Carer’s Allowance payable by the Department of Social Protection.

1.1.3. Tax schedule

 

Band of taxable Income (EUR)				Rate (%)
Single/ Widow(er)	Married Couple (One Income)	Married Couple (Two Incomes)	One-Parent Families
Up to 35 300	Up to 44 300	Up to the lesser of 70 600 - 44 300 plus the amount of the lowest income	39 300	20
Balance	Balance	Balance	Balance	40

1.1.4. Low income exemption and marginal relief tax

Where total income of an individual aged 65 and over is less than or equal to the income exemption limit that income is exempt from tax.

Exemption limits:

• Single / Widowed: EUR 18 000

• Married: EUR 36 000

The exemption limits may be increased in respect of children, as follows:

• One or two children (each): EUR 575

• Subsequent children: EUR 830

The marginal relief rate of tax applies where liability to tax at the marginal relief rate is less than that which would be chargeable under the normal tax schedule and where total income is less than twice the relevant exemption limit, otherwise tax is charged under the normal tax schedule.

Marginal relief tax is charged, where applicable, at a rate of 40% on the difference between total income and the relevant exemption limit.

1.1.5. Universal Social Charge (USC)

The USC is charged on an individualised basis on gross income at 0.5% on income up to and including EUR 12 012, at 2% for income in excess of EUR 12 012 but not greater than EUR 20 687, at 4.5% for income in excess of EUR 20 687 but not greater than EUR 70 044, and at 8% above that level. The lower exemption threshold is EUR 13 000.The USC does not apply to social welfare payments, including contributory and non-contributory social welfare State pensions.

USC rates for individuals whose total income does not exceed EUR 60 000 and who are (a) aged 70 years and over or (b) who hold full medical cards: The 2% rate applies to all income over EUR 12 012.

There is a surcharge of 3% on individuals who have income from self-employment that exceeds EUR 100 000 in a year.

1.2. State and local income taxes

No State or local income taxes exist in Ireland.

2. Compulsory Social Security Contributions to Schemes Operated within the Government Sector.

2.1. Employees' contributions

Contributions are payable at a rate of 4 percent of an employee's gross earnings less allowable superannuation contributions. No distinction is made by marital status or sex. Those earning less than EUR 352 per week are exempt. The following is a breakdown of the 2021 rate of contribution together with ceilings where applicable:

 

Description	Rate	Threshold (EUR)	Ceiling (EUR)
Pension and social insurance	4.00	352 per week

A PRSI credit was introduced in 2016 which reduces the amount of PRSI payable for people earning between EUR 352.01 and EUR 424 per week. The credit is tapered and the amount of the credit depends on your earnings. The maximum credit is EUR 12. If you earn between EUR 352.01 and EUR 424 per week, the maximum credit of EUR 12 is reduced by one-sixth of the amount of your weekly earnings over EUR 352.01.

2.2. Employers' contributions

Like employees' contributions, employers' contributions are payable as a percentage of gross employee earnings less allowable superannuation contributions. The following is a breakdown of the 2021 rate of contribution:

 

Description	Rate %
Occupational injuries	0.50
Redundancy contribution	0.40
Pension and social insurance(*)	10.05

*An incremental annual increase of 0.1% in the National Training Fund levy that is collected through the Pay Related Social Insurance (PRSI) system, is increasing the levy rate from 0.7% to 1% in the three year period from 2018 to 2020.

In 2021, the total employers’ contribution is 11.05% and is reduced to 8.8% in respect of employees earning less than EUR 398 per week.

3. Universal Cash Transfers

3.1. Transfers related to marital status

None.

3.2. Transfers for dependent children

These are payable to all children under the age of 16 (or under 18 years, if the child is undergoing full time education by day or is incapacitated and likely to remain so for a prolonged period). These payments do not depend on any insurance or on the means of the claimant. Entitlements to higher rate for the third and subsequent child are being phased out over two years. The amounts payable in 2021 are as follows:

If you have twins, you get one-and-a-half times the normal monthly rate of Child Benefit for each child. For triplets and other multiple births, Child Benefit is paid at double the normal monthly rate for each child, provided at least 3 of the children meet the conditions (such as being under 16).

 

Period	Monthly rate per child
January 2021 to December 2021	First to second child: EUR 140.00	Subsequent children: EUR 140.00

3.3. Transfers for low income families

A non-taxable family income supplement is payable to low income families where either the principal earner and/or the spouse are in full-time employment. Full-time employment is defined as working nineteen hours per week or more. The hours worked by the principal and the spouse can be aggregated for the purposes of this definition. When calculating income for the purposes of the relief superannuation payments, social welfare payments, tax payments, health and employment and training levies are all subtracted to arrive at disposable income.

The level of payment is dependent on the amount of family income and the number of children. The supplement payable is 60% of the difference between the family income and the income limit applicable to the family. A minimum of EUR 20 per week is payable to eligible families. No supplement is payable to families with income in excess of the relevant income limit.

The income limit for a family with two children in 2021 is EUR 642 per week.

One Parent Family Payment: This payment is available for men and women who for a variety of reasons are bringing up a child or children without the support of a partner. The payment which is means tested is payable in full where the person’s earnings does not exceed EUR 165 per week). Where earnings are between EUR 165 per week and EUR 425.00 per week a reduced payment is received. From April 2021 working lone parents will no longer lose their One-Parent Family Payment (OFP) when their employment income exceeds the current EUR 425 weekly limit. The amount of the full payment for 2021 is EUR 203 per week (plus EUR 38 per week for each child).

4. Other Main Changes in Tax/Benefit System Since 2016

4.1. Earned Income credit

Individuals in receipt of earned income are entitled to an earned income credit of EUR 1 600 for 2020 and 2021 et seq. Note: The combined employee credit and earned income credit is limited to EUR 1 650.

4.2. Changes to labour taxation due to the COVID pandemic in 2020 and 2021

There are a few measures operating in Ireland at present in response to the COVID-19 pandemic these are the Temporary Wage Subsidy Scheme (TWSS) operated by Revenue. The Pandemic Unemployment Payment (PUP) by Social Welfare along with Enhanced Illness Benefit and short term changes to Rent Supplement as outlined below.

The following measures do not impact on the Taxing of Wages results.

Employment Wage Subsidy Scheme

EWSS is an economy-wide enterprise support that focuses primarily on business eligibility. The scheme provides a flat-rate subsidy to qualifying employers based on the numbers of eligible employees on the employer’s payroll and gross pay to employees.

The EWSS replaced the Temporary Wage Subsidy Scheme (TWSS) from 1 September 2020. It is expected to continue until the end of 2021.

Key features

• Employers must possess valid tax clearance to enter the EWSS and continue to maintain tax clearance for the duration of the scheme.

• A reduced rate of employer’s PRSI of 0.5% is charged on wages paid which are eligible for the subsidy payment.

• Seasonal and new hires are eligible for the EWSS. Claims could have been backdated to 1 July 2020 (subject to limited exceptions).

• Subsidy is based on an employee’s gross weekly wage, including notional pay, before deductions, and excluding non-taxable benefits.

The subsidy amount paid to you will depend on the gross income of each employee. The EWSS will give a flat-rate subsidy to you, based on the number of qualifying employees on your payroll.

No subsidy is paid for employees paid less than EUR 151.50 or more than EUR 1 462 gross per week.

Pay dates 20 October 2020 to 30 June 2021 (inclusive)

For every employee paid between:

• EUR 400 and EUR 1 462 gross per week, the subsidy is EUR 350

• EUR 300 and EUR 399.99 gross per week, the subsidy is EUR 300

• EUR 203 and EUR 299.99 gross per week, the subsidy is EUR 250

• EUR 151.50 and EUR 202.99 gross per week, the subsidy is EUR 203.

  Pay dates before 20 October 2020

  For every employee paid between:

• EUR 203 and EUR 1 462 gross per week, the subsidy is EUR 203

• EUR 151.50 and EUR 202.99 gross per week, the subsidy is EUR 151.50.

Temporary Wage Subsidy Scheme

This scheme run by Revenue, enabled employees, whose employers were affected by the pandemic, to receive significant supports directly from their employer through the payroll system. To qualify for the scheme, employers must have

• be experiencing significant negative economic disruption due to Covid-19

• be able to demonstrate, to the satisfaction of Revenue, a minimum of a 25% decline in turnover *

• be unable to pay normal wages and normal outgoings fully and

• retain their employees on the payroll.

*TWSS turnover drop relates to the period Q2 2020 the employer is free to calculate drop with respect to Q1 2020 or Q2 2019).

The wage subsidy payments to employees are liable to income tax and USC; however, the subsidy is not taxable in real-time through our PAYE system during the period of the Subsidy scheme. Instead the employee will be liable for tax and USC on the subsidy amount paid to them by their employer by way of review at the end of the year.

The scheme was introduced in 26 March 2020 and was extended until the 31 August 2020.

On 4 May 2020 Revenue informed all eligible employers of the maximum personal subsidy amount in respect of each individual employee on its payroll based on the employee’s Average Revenue Net Weekly Pay. See below table.

 

Income thresholds	Level of subsidy payment
Previous average take home pay below EUR 412 per week	85% of the weekly average take home pay
Previous average take home pay between EUR 412 and EUR 500 per week	Flat rate subsidy of EUR 350 per week
Previous average take home pay between EUR 500 and EUR 586 per week	70% of the weekly average take home pay, up to a maximum of EUR 410
Previous average take home pay between EUR 586 and EUR 960 per week	Subsidy is subject to ‘tapering’. That means the level of subsidy is calculated by reference to the amount of any additional (‘top up’) payments made by the employer and its effect on the weekly average take home pay. Subsidy levels are as follows: Flat rate subsidy of EUR 350 per week, where the employer pays a top up payment up to 60% of the employee’s previous weekly take home pay Flat rate subsidy of EUR 205 per week, where the employer pays a top up payment between 60% and 80% of the employee’s previous weekly take home pay No subsidy is payable, where the employer pays a top up payment above 80% of the employee’s previous weekly take home pay Tapering is calculated by subtracting the gross 'top up' paid by the employer from the employee’s previous average take home pay.
Previous average take home pay above EUR 960 per week	Employee’s whose average take home pay has fallen below EUR 960 can now avail of the scheme, subject to the tapering rules (see above). No subsidy applies for employee’s whose current pay is more than EUR 960. This is the case regardless of the level of any reduction in pay.

Pandemic Unemployment Payment

The COVID-19 Pandemic Unemployment Payment is available to employees and the self-employed who have lost their job on (or after) March 13 due to the COVID-19 (Coronavirus) pandemic. The COVID-19 Pandemic Unemployment Payment will be extended beyond 30th June 2021 until February 2022 for existing claimants.

PUP will close to new entrants from 1st July 2021 onwards

You can apply for the COVID-19 Pandemic Unemployment Payment if you:

• are aged between 18 and 66 years old and

• currently living in the Republic of Ireland and

• have lost your job due to the COVID-19 pandemic or

• have been temporarily laid off due to the COVID-19 pandemic and

• worked in the Republic of Ireland or were a cross border frontier worker and

• are not in receipt of any employment income

The payment also applies if you are:

• self-employed and your trading income has ceased due to COVID-19

• a non EU/EEA worker who has lost employment due to the COVID-19 pandemic

• a student (or a non-EU/EEA student) who has lost employment due to the COVID-19 pandemic (Payments to Students will cease once they return to full time education – the last payment will be made on 7th September)

• part-time worker

• The current rates of payment above the rate of €203 will remain in place until 7th September at which point they will begin to be gradually reduced on a phased basis in increments of €50.

• The first reduction is planned to take effect in payments on 14th September, with subsequent reductions taking effect in mid-November and early February.

  People currently receiving the €203 rate and those who reach the €203 rate in each phase, will then transition to standard jobseeker terms. This will be done over a period of time and with advance notice.

From 16 October 2020 until 30 June 2021 the COVID-19 Pandemic Unemployment Payment will be paid at 4 rates.

The rate you receive will depend on the amount you used to get paid:

• if you earned less than EUR 200 per week - the rate of the COVID-19 Pandemic Unemployment Payment will be EUR 203 per week

• if you earned between EUR 200 and EUR 299.99 per week - the rate of the COVID-19 Pandemic Unemployment Payment will be EUR 250 per week

• if you earned between EUR 300 and EUR 399.99 per week - the rate of the COVID-19 Pandemic Unemployment Payment will be EUR 300 per week

• if you earned EUR 400 or more - you will receive EUR 350

If you were working and were also in receipt of any social welfare payment such as a Carer's Payment, Working Family Payment (WFP) or One-Parent Family Payment, you can, provided you have lost your job due to COVID-19, also claim the COVID-19 emergency payment, in addition to retaining your existing welfare payment. The COVID-19 Payment Unemployment Payment will replace your employment income and will be regarded by the department as equivalent to employment income.

This payment is subject to income tax but is not liable to either the universal social charge or PRSI (pay-related social insurance).

In contrast to the year 2020, PUP is taxable in real-time during 2021. (This means you are taxed when you are paid.) PUP payments earned in 2021 are treated like other Department of Social Protection (DSP) taxable payments.

The DSP informs Revenue on a weekly basis of the amount of taxable PUP paid to each recipient. Then: any tax due is collected by reducing the person’s tax credits and rate band. To do this, Revenue ‘annualises’ the weekly amount of PUP. This is calculated by multiplying the weekly amount by 52. The annual tax credits and rate band are reduced by this amount.

Enhanced Illness Benefit

This payment is for workers and the self-employed who cannot work in the short term because they have been medically certified to self-isolate or are ill due to COVID-19. COVID-19 Enhanced Illness Benefit will continue after the end of June 2021.

The personal rate of Illness Benefit will increase from EUR 203 per week to EUR 350 per week for a maximum of 2 weeks where you are medically-required to self-isolate or a maximum of 10 weeks following a confirmed diagnosis of COVID-19.

COVID-19 and Rent Supplement

Legislation was introduced to prevent both the termination of residential tenancies and any rent increases for the duration of the COVID-19 pandemic.

While tenants are expected to pay rent during the COVID-19 pandemic, Rent Supplement is available to you if you are struggling to pay.

There are new Rent Supplement rules for applicants who apply on or after 13 March 2020. These rules will be in place until 30 June 2021:

• You can qualify for Rent Supplement if you or your partner are working more than 30 hours per week and you have had a reduction in your income from work due to the COVID-19 public health emergency.

• You must have been in your current tenancy for more than 4 weeks and could have continued to paid your rent from your own resources, but for the COVID-19 public health emergency.

• If you are diagnosed with COVID-19 or are suspected of having COVID-19 and are medically required to self-isolate, your Rent Supplement can be processed and paid immediately.

• You will be assessed for Rent Supplement using a higher Supplementary Welfare Allowance rate.

The basic Supplementary Welfare Allowance rate is normally EUR 201 – you will get a higher rate if you have dependents. However, if you are a new Rent Supplement applicant and applied on or after 13 March 2020, you will be assessed for Rent Supplement using the following Supplementary Welfare Allowance rates:

• EUR 350 for a single person

• EUR 700 for a couple

• EUR 40 for each child.

5. Memorandum Items

5.1. Employer contributions to private social security arrangements

Information not available, although such schemes do exist.

2021 Parameter values

 

Average earnings/yr		Ave_earn	50 636	Secretariat estimate
Tax allowances
Tax Credits		Basic_al_at_standardrate	1650
		Married_al_at_standardrate	1650
		Empl_al_at_standardrate	1650
		Singleparent_at_standardrate	1650
		Carers_allow	1600
		Carers_thrsh1	7200
		Carers_thrsh2	10400
		Carers_taper_rt	0.5
Exemption amount		Single_ex	0
		Married_ex	0
		Child_ex	0
		Child_ex_3	0
Marginal relief limit		Single_MR	0
		Married_MR	0
		Child_MR	0
		Child_MR_3	0
Marginal relief		marg_rel_rate	0.4
Income tax		Single_sch	0.2	35 300
			0.4
		Single_sch_child	0.2	39 300
			0.4
		Married_sch_oneinc	0.2	44 300
			0.4
		Married_sch_twoinc	0.2	70 600
			0.4
Universal Social Charge	USC		0.005	12 012
			0.02	20687
			0.045	70 044
			0.08
	USC_sch_med_card		0.005	12 012
			0. 02
	USC threshold		13 000
Maximum increase in first band		Band_increase_lim	26 300
Social security contributions		SSC_thresh	18 304
Employees		pension_rate	0.04
		SSC_cred_max	624
		SSC_cred_red	0.166666667
		pension_ceil	Limit Abolished
		Non_cum_Allc	0
Employers		Empr_rate	0.1105
		Empr_lower_rate	0.088
		Empr_thrsh	20696
Child benefit		Empr_ceil	Limit Abolished
		Ch_ben	1680
Family income supplement		Ch_ben_3	1680
		FIS_pay_limit	33384
		FIS_min	1040
Medical card		FIS_rate	0.6
		single_med_card	9568
		married_med_card	13 858
		Child_add_med_card	1976
One-Parent Family		opf_basic	10556
		opf_inclim_1	8580
		opf_inclim_2	22 100
		opf_inclim_3	10795.2
		opf_dis	0.5
		opf_thrsh	395.2
		opf_red	130
		opf_childincr	1976

2020 Tax equations

The equations for the Irish system in 2020 are mostly on a family basis using mainly a tax credit system for the first time. But social security contributions are calculated separately for each spouse. This is shown by the Range indicator in the table below.

The functions which are used in the equations (Taper, MIN, Tax etc) are described in the technical note about tax equations. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0.

 

	Line in country table and intermediate steps	Variable name	Range	Equation
1.	Earnings	earn
2.	Allowances:			(provided at standard rate ( tax credit equivalent))
3.	Credits in taxable income	taxbl_cr	J	0
4.	Taxable income	tax_inc	J	Earn+OPF_total
	New carers allowance (provided as a tax credit)	career_allow		IF((Married*Children)>0, IF(earn_spouse<=Carers_thrsh1, Carers_allow, IF(earn_spouse>Carers_thrsh2, 0, Positive (Carers_allow-Carers_taper_rt*(earn_spouse-Carers_thrsh1)))), 0)
	Preliminary Tax Liable (including carers allowance)	tax_prel	J	IF(Married='0,' IF(Children='0,' Tax(tax_inc, Single_sch), Tax(tax_inc, Single_sch_child)), IF(AB7='0,' Tax(tax_inc, Married_sch_oneinc)-AG7, Tax(earn_principal+Positive(earn_spouse-Band_increase_lim), Married_sch_oneinc)+Tax(MIN(earn_spouse, Band_increase_lim), Married_sch_oneinc)))
5.	Tax before credits (but including carers allowance)	_tax_excl	J	IF((Married*earn_spouse)>0, MINA(tax_prel, (Tax(tax_inc, Married_sch_oneinc)-career_allow)), tax_prel)
	Universal social charge	USG	J	IF(earn>USC_threshold,IF(med_crd_fac=1,Tax(earn,USC_sch),Tax(earn,USC_sch_med_card)),0)
6.	Tax credits :	basic_cr	J	Basic_al_at_standardrate+(Married*Married_al_at_standardrate)
		single_par_cr		IF(Married='0,' IF(Children>0, Singleparent_at_standardrate, 0), 0)
		other_cr		Empl_al_at_standardrate+ (IF(earn_spouse>0, Empl_al_at_standardrate, 0))
		tax_cr		basic_cr+single_par_cr+other_cr
	Exemption amount	exemp_amt	J	Single_ex+Married*Married_ex+Child_ex*MIN(2, Children)+ (Children>2)*(Children-2)*Child_ex_3
	Marginal relief limit	MRL	J	Single_MR+Married*Married_MR+Child_MR*MIN(2, Children)+ (Children>2)*(Children-2)*Child_MR_3
7.	Net tax	CG_tax	J	If(earn_total<='MRL,' MIN(marg_rel_rate*positive(earn_total-exem_amt), positive(_tax_excl-tax_cr)), positive(_tax_excl-tax_cr))+USG
8.	State and local taxes	local_tax	J	0
	Employees' soc security
	weekly allowance	weekly_allce	B	IF(earn=0,0,MINA(Non_cum_Allc,earn))
	Medical card factor	Med_crd_fac	J	(single_med_card+Married*(married_med_card-single_med_card) +child_add_med_card*Children<earn_princ+earn_spouse)
	employees' soc security	SSC	B	=IF(earn>SSC_thresh,(pension_rate*earn)-Positive(SSC_cred_max-((earn-SSC_thresh)*SSC_cred_red)))
11.	Cash transfers
		Child_benefit	J	Children*Ch_ben+(Children>2)*(Children-2)*(Ch_ben_3-Ch_ben)
		FIS	J	(Children>0)*IF((earn-_tax-SSC+OPF_total)<='FIS_pay_limit' , MAXA( (FIS_pay_limit-(earn-_tax-SSC+OPF_total))*FIS_rate, FIS_min), 0)
		OPF_basic	P	=IF((earn-opf_inclim_1)*opf_dis<opf_thrsh,opf_basic,IF((earn-opf_inclim_1)*opf_dis>opf_inclim_3,0,Positive(opf_basic- (opf_red+ (opf_red*TRUNC((((earn-opf_inclim_1)*opf_dis)-opf_thrsh)/opf_red)))))*((Married=0)*(Children>0)))*(earn<opf_inclim_2)
		OPF_total		=IF(OPF_basic>0,OPF_basic+(opf_childincr*Children))
	Total cash transfers	cash_trans		Child_benefit+FIS+OPF_total
13.	Employer's soc security	SSC_empr	B	IF(earn<='Empr_thrsh,' Empr_lower_rate, Empr_rate)* MIN(earn, Empr_ceil)

Key to range of equation:

B calculated separately for both principal earner and spouse

P calculated for principal only (value taken as 0 for spouse calculation)

J calculated once only on a joint basis