SOCIAL WELFARE AND AUTOMATIC ENROLMENT RETIREMENT SAVINGS SYSTEM (AMENDMENT) ACT 2025

Type Act
Publication 2025-12-23
State In force
Text As published
PDF Download
articles 18

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Act to amend and extend the Social Welfare Acts; to amend the Automatic Enrolment Retirement Savings System Act 2024; and to provide for related matters.

Reform history JSON API

An Act to amend and extend the Social Welfare Acts; to amend the Automatic Enrolment Retirement Savings System Act 2024; and to provide for related matters.

[23rd December, 2025]

Be it enacted by the Oireachtas as follows:

1. Definitions

1. In this Act—

“Act of 2024” means the Social Welfare Act 2024;

“Principal Act” means the Social Welfare Consolidation Act 2005.

2. Employment contributions

2. (1) Section 13(2) (amended by section 2 of the Act of 2024) of the Principal Act is amended, in paragraph (d)—

3. Maternity benefit – new rate

3. (1) Section 49(1) (amended by section 4 of the Act of 2024) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii):

  • “(ii) €299.”.

4. Adoptive benefit – new rate

4. (1) Section 60(1) (amended by section 5 of the Act of 2024) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii):

  • “(ii) €299.”.

5. Paternity benefit – new rate

5. (1) Section 61D (amended by section 6 of the Act of 2024) of the Principal Act is amended by the substitution of the following paragraph for paragraph (b):

  • “(b) €299.”.

6. Parent’s benefit – new rate

6. (1) Section 61I (amended by section 7 of the Act of 2024) of the Principal Act is amended by the substitution of the following paragraph for paragraph (b):

  • “(b) €299.”.

7. Increase in rates of jobseeker’s benefit and jobseeker’s benefit (self-employed) relating to certain reckonable weekly earnings, certain weekly income, certain reckonable weekly income and certain periods

7. (1) Section 65A of the Principal Act is amended—

and

8. Extension of period during which person may become qualified person for purpose of section 221B of Principal Act

8. Section 221B (inserted by section 11(1) of the Act of 2024) of the Principal Act is amended, in subsection (2), by the substitution of “3 months” for “one month” in both places where it occurs.

9. Working family payment

9. (1) The Principal Act is amended by the substitution of the following section for section 228:

“228. Subject to this Act, an allowance (in this Act referred to as ‘working family payment’) shall be payable out of moneys provided by the Oireachtas in respect of a family where the weekly family income is less than—

  • (a) in the case of a family which includes only 1 child, €765,

  • (b) in the case of a family which includes 2 children, €866,

  • (c) in the case of a family which includes 3 children, €967,

  • (d) in the case of a family which includes 4 children, €1,058,

  • (e) in the case of a family which includes 5 children, €1,184,

  • (f) in the case of a family which includes 6 children, €1,300,

  • (g) in the case of a family which includes 7 children, €1,436, or

  • (h) in the case of a family which includes 8 or more children, €1,532.”.

10. Back to work family dividend – extension of eligibility

10. (1) Section 238A of the Principal Act is amended, in the definition of “relevant payment”—

  • “(c) blind pension, or

  • (d) disability allowance;”.

11. Amendment of section 265 of Principal Act

11. Section 265(1) of the Principal Act is amended, in paragraph (a) of the definition of “relevant purpose”—

12. Social insurance benefits – new rates

12. (1) Schedule 2 (amended by section 16(1) of the Act of 2024) to the Principal Act is amended by the substitution of the Parts set out in Schedule 1 for Parts 1 to 4 of Schedule 2 to the Principal Act.

on 1 January 2026,

on 2 January 2026, and

on 5 January 2026.

13. Social assistance payments – new rates

13. (1) Schedule 4 (amended by section 17(1) of the Act of 2024) to the Principal Act is amended by the substitution of the Parts set out in Schedule 2 for Parts 1 to 3 of Schedule 4 to the Principal Act.

on 31 December 2025,

on 1 January 2026,

on 2 January 2026,

14. Domiciliary care allowance – new rate

14. (1) Part 5 of Schedule 4 (amended by section 18(1) of the Act of 2024) to the Principal Act is amended by the substitution of “€380.00” for “€360.00”.

15. Amendments to references to Taxes Consolidation Act 1997 in Principal Act

15. The Principal Act is amended—

16. Amendment of Principal Act (disregard from income of participant contributions paid under section 59(1) of the Automatic Enrolment Retirement Savings System Act 2024)

16. (1) Section 227 of the Principal Act is amended, in the definition of “weekly family income” (amended by section 11 of the Social Welfare and Pensions Act 2011), by the insertion of the following paragraph after paragraph (aa):

  • “(ab) any participant contribution deducted from emoluments (within the meaning of Part 3 of the Automatic Enrolment Retirement Savings System Act 2024) in accordance with section 59(1)(b) of that Act,”.
  • “(I) An amount equal to the sum of the first €75 of any additional income (within the meaning of Rule 2) and 25 per cent of so much of that additional income as exceeds €75, when that additional income has been reduced by the aggregate of—

  • (A) any allowable contribution referred to in Regulation 31 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018),

  • (B) any amount deducted from reckonable earnings under section 13 and regulations made under section 14, and

    • (C) any participant contribution deducted from emoluments (within the meaning of Part 3 of the Automatic Enrolment Retirement Savings System Act 2024) in accordance with section 59(1)(b) of that Act,”.

17. Miscellaneous amendments to Automatic Enrolment Retirement Savings System Act 2024

17. (1) The Automatic Enrolment Retirement Savings System Act 2024 is amended—

  • “(1) Where the Authority determines that a person satisfies the conditions for enrolment in any pay reference period, the Authority shall assign the last day of that period or such later date as the Authority may determine, being not later than 31 days after the last day of the pay reference period concerned as the person’s enrolment date.”,

and

  • “(7) An employer to whom notice is given under subsection (6) shall, as soon as may be, but not later than 14 days after receipt of the notice, give notice of the determination and the enrolment date to the employee concerned.”,
  • “(8) An employer to whom notice is given under subsection (7) shall, as soon as may be, but not later than 14 days after receipt of that notice, give notice of the determination and the enrolment date or re enrolment date, as the case may be, to the employee concerned.”,
  • “(a) provision—

    • (i) under which the investment management provider shall be a regulated financial service provider, and

    • (ii) that the Authority may require that any specified subcontractor to the investment management provider be a regulated financial service provider,”,

  • “(12) This section applies to sections 50(7), 53(8), 128 and 131.”,

and

  • “(5) In this section, ‘relevant offence’ means an offence under section 50(8), 53(9), 128 or 131.”.

18. Short title and construction

18. (1) This Act may be cited as the Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025.

SCHEDULE 1 Social Insurance Benefits (New Rates) - Substitution of Parts 1 to 4 of Schedule 2

Section 12

“PART 1

RATES OF PERIODICAL BENEFITS AND INCREASES

Description of benefit (1) Weekly rate (2) Increase for qualified adult (where payable) (3) Increase for each qualified child aged under 12 years (where payable) (4) Increase for each qualified child aged 12 years and over (where payable) (5) Increase where the person is living alone (where payable) (6) Increase where the person has attained the age of 80 years (where payable) (7) Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable) (8)
€ € € € € € €
1. Illness Benefit, Jobseeker’s Benefit, Jobseeker’s Benefit (Self-Employed), Injury Benefit and Health and Safety Benefit: 254.00 168.60 58.00 78.00 - - -
2. Death Benefit:
(a) pension payable to a bereaved partner (section 81) 284.50 - 58.00 78.00 22.00 10.00 20.00
additional increase for a bereaved partner (under section 81) who has attained pensionable age 19.20 - - - - - -
(b) pension payable to a parent:
(i) reduced rate - - - - - - -
(ii) maximum rate - - - - - - -
(c) pension payable to an orphan 240.80 - - - - - -
3. State Pension (Contributory):
(a)(i) Age referenced rate for age 66 years 299.30 199.40 58.00 78.00 22.00 10.00 20.00
(ii) Additional increase for a qualified adult who has attained pensionable age - 69.00 - - - - -
(b)(i) Age referenced rate for age 67 years 313.40 208.80 58.00 78.00 22.00 10.00 20.00
(ii) Additional increase for a qualified adult who has attained pensionable age - 72.20 - - - - -
(c)(i) Age referenced rate for age 68 years 328.90 219.10 58.00 78.00 22.00 10.00 20.00
(ii) Additional increase for a qualified adult who has attained pensionable age - 75.90 - - - - -
(d)(i) Age referenced rate for age 69 years 345.70 230.30 58.00 78.00 22.00 10.00 20.00
(ii) Additional increase for a qualified adult who has attained pensionable age - 79.70 - - - - -
(e)(i) Age referenced rate for age 70 years 363.90 242.50 58.00 78.00 22.00 10.00 20.00
(ii) Additional increase for a qualified adult who has attained pensionable age - 83.90 - - - - -
3A. State Pension (Transition): - - - - - - -
Additional increase where a qualified adult has attained pensionable age before 2 January 2014 - - - - - - -
4. Invalidity Pension: 259.50 185.40 58.00 78.00 22.00 - 20.00
additional increase where a qualified adult has attained pensionable age before 2 January 2014 - 83.00 - - - - -
5. Bereaved Partner’s (Contributory) Pension and a payment referred to in paragraph (a) of the definition of ‘relevant payment’ in section 178(1): 259.50 - 58.00 78.00 22.00 10.00 20.00
additional increase for a beneficiary who has attained pensionable age 39.80 - - - - - -
6. Guardian’s Payment (Contributory): 237.00 - - - - - -
7. Carer’s Benefit:
(a) in the case of a person to whom section 102(1)(b) applies 271.00 - 58.00 78.00 - - -
(b) in the case of a person to whom section 102(1)(a) applies 406.50 - 58.00 78.00 - - -

PART 2

OCCUPATIONAL INJURIES BENEFIT - GRATUITIES AND GRANT

Description of Grant (1) Amount (2)
€
1. Disablement Benefit: Maximum gratuity 19,940
2. Death Benefit 850

PART 3

DISABLEMENT PENSION

Degree of disablement (1) Weekly rate (2)
€
100 per cent 285.00
90 per cent 256.50
80 per cent 228.00
70 per cent 199.50
60 per cent 171.00
50 per cent 142.50
40 per cent 114.00
30 per cent 85.50
20 per cent 57.00

PART 4

INCREASES OF DISABLEMENT PENSION

Description of Increase (1) Weekly Rate (2) Increase for qualified adult (where payable) (3) Increase for each qualified child aged under 12 years (where payable) (4) Increase for each qualified child aged 12 years and over (where payable) (5) Increase where the person is living alone (6) Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable) (7)
€ € € € € €
1. Increase where the person is permanently incapable of work 254.00 168.60 58.00 78.00 22.00 20.00
additional increase for a beneficiary who has attained the age of 66 years 19.30 - - - - -
additional increase where the qualified adult has attained the age of 66 years - 12.80 - - - -
2. Increase where the person requires constant attendance 271.00 - - - - -

”.

SCHEDULE 2 Social Assistance Payments (New Rates) - Substitution of Parts 1 to 3 of Schedule 4

Section 13

“PART 1

RATES OF PERIODICAL SOCIAL ASSISTANCE AND INCREASES

Description of benefit (1) Weekly rate (2) Increase for qualified adult (where payable) (3) Increase for each qualified child aged under 12 years (where payable) (4) Increase for each qualified child aged 12 years and over (where payable) (5) Increase where the person is living alone (where payable) (6) Increase where the person has attained the age of 80 years (where payable) (7) Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable) (8)
€ € € € € € €
1. Jobseeker’s Allowance:
(a) in the case of a person to whom section 142(1)(a) applies 254.00 168.60 58.00 78.00 - - -
(b) in the case of a person to whom section 142(1)(b) applies 254.00 168.60 58.00 78.00 - - -
(c) in the case of a person to whom section 142A applies 163.70 163.70 - - - - -
2. Pre-Retirement Allowance: - - - - - - -
3. Disability Allowance: 254.00 168.60 58.00 78.00 22.00 - 20.00
4. State Pension (Non-Contributory): 288.00 190.20 58.00 78.00 22.00 10.00 20.00
5. Blind Pension: 254.00 168.60 58.00 78.00 22.00 - 20.00
6. Bereaved Partner’s (Non-Contributory) Pension, and a payment referred to in paragraph (b) or (c) of the definition of ‘relevant payment’ in section 178(1): 254.00 - - - - - -
7. One-Parent Family Payment: 254.00 - 58.00 78.00 - - -
8. Carer’s Allowance:
(a) in the case of a person to whom section 181(1)(a) applies 405.00 - 58.00 78.00 - 10.00 20.00
additional increase for a beneficiary who has attained pensionable age 57.00 - - - - - -
(b) in the case of a person to whom section 181(1)(b) applies 270.00 - 58.00 78.00 - 10.00 20.00
additional increase for a beneficiary who has attained pensionable age 38.00 - - - - - -
9. Guardian’s Payment (Non-Contributory): 237.00 - - - - - -
10. Supplementary Welfare Allowance:
(a) in the case of a person to whom section 197(1) applies 252.00 168.60 58.00 78.00 - - -
(b) in the case of a person to whom section 197(2) applies 163.70 163.70 - - - - -
11. Farm Assist: 254.00 168.60 58.00 78.00 - - -

PART 2

INCREASES OF STATE PENSION (NON-CONTRIBUTORY) FOR ONE OF A COUPLE WHERE SPOUSE, CIVIL PARTNER OR COHABITANT OF THAT PERSON HAS NOT ATTAINED PENSIONABLE AGE

Means of claimant or pensioner (1) Weekly rate of increase (2)
€
Where the weekly means of the claimant or pensioner do not exceed €30.00 190.20
exceed €30.00 but do not exceed €32.50 188.50
exceed €32.50 but do not exceed €35.00 186.90
exceed €35.00 but do not exceed €37.50 185.20
exceed €37.50 but do not exceed €40.00 183.60
exceed €40.00 but do not exceed €42.50 181.90
exceed €42.50 but do not exceed €45.00 180.30
exceed €45.00 but do not exceed €47.50 178.60
exceed €47.50 but do not exceed €50.00 177.00
exceed €50.00 but do not exceed €52.50 175.30
exceed €52.50 but do not exceed €55.00 173.70
exceed €55.00 but do not exceed €57.50 172.00
exceed €57.50 but do not exceed €60.00 170.40
exceed €60.00 but do not exceed €62.50 168.70
exceed €62.50 but do not exceed €65.00 167.10
exceed €65.00 but do not exceed €67.50 165.40
exceed €67.50 but do not exceed €70.00 163.80
exceed €70.00 but do not exceed €72.50 162.10
exceed €72.50 but do not exceed €75.00 160.50
exceed €75.00 but do not exceed €77.50 158.80
exceed €77.50 but do not exceed €80.00 157.20
exceed €80.00 but do not exceed €82.50 155.50
exceed €82.50 but do not exceed €85.00 153.90
exceed €85.00 but do not exceed €87.50 152.20
exceed €87.50 but do not exceed €90.00 150.60
exceed €90.00 but do not exceed €92.50 148.90
exceed €92.50 but do not exceed €95.00 147.30
exceed €95.00 but do not exceed €97.50 145.60
exceed €97.50 but do not exceed €100.00 144.00
exceed €100.00 but do not exceed €102.50 142.30
exceed €102.50 but do not exceed €105.00 140.70
exceed €105.00 but do not exceed €107.50 139.00
exceed €107.50 but do not exceed €110.00 137.40
exceed €110.00 but do not exceed €112.50 135.70
exceed €112.50 but do not exceed €115.00 134.10
exceed €115.00 but do not exceed €117.50 132.40
exceed €117.50 but do not exceed €120.00 130.80
exceed €120.00 but do not exceed €122.50 129.10
exceed €122.50 but do not exceed €125.00 127.50
exceed €125.00 but do not exceed €127.50 125.80
exceed €127.50 but do not exceed €130.00 124.20
exceed €130.00 but do not exceed €132.50 122.50
exceed €132.50 but do not exceed €135.00 120.90
exceed €135.00 but do not exceed €137.50 119.20
exceed €137.50 but do not exceed €140.00 117.60
exceed €140.00 but do not exceed €142.50 115.90
exceed €142.50 but do not exceed €145.00 114.30
exceed €145.00 but do not exceed €147.50 112.60
exceed €147.50 but do not exceed €150.00 111.00
exceed €150.00 but do not exceed €152.50 109.30
exceed €152.50 but do not exceed €155.00 107.60
exceed €155.00 but do not exceed €157.50 106.00
exceed €157.50 but do not exceed €160.00 104.30
exceed €160.00 but do not exceed €162.50 102.70
exceed €162.50 but do not exceed €165.00 101.00
exceed €165.00 but do not exceed €167.50 99.40
exceed €167.50 but do not exceed €170.00 97.70
exceed €170.00 but do not exceed €172.50 96.10
exceed €172.50 but do not exceed €175.00 94.40
exceed €175.00 but do not exceed €177.50 92.80
exceed €177.50 but do not exceed €180.00 91.10
exceed €180.00 but do not exceed €182.50 89.50
exceed €182.50 but do not exceed €185.00 87.80
exceed €185.00 but do not exceed €187.50 86.20
exceed €187.50 but do not exceed €190.00 84.50
exceed €190.00 but do not exceed €192.50 82.90
exceed €192.50 but do not exceed €195.00 81.20
exceed €195.00 but do not exceed €197.50 79.60
exceed €197.50 but do not exceed €200.00 77.90
exceed €200.00 but do not exceed €202.50 76.30
exceed €202.50 but do not exceed €205.00 74.60
exceed €205.00 but do not exceed €207.50 73.00
exceed €207.50 but do not exceed €210.00 71.30
exceed €210.00 but do not exceed €212.50 69.70
exceed €212.50 but do not exceed €215.00 68.00
exceed €215.00 but do not exceed €217.50 66.40
exceed €217.50 but do not exceed €220.00 64.70
exceed €220.00 but do not exceed €222.50 63.10
exceed €222.50 but do not exceed €225.00 61.40
exceed €225.00 but do not exceed €227.50 59.80
exceed €227.50 but do not exceed €230.00 58.10
exceed €230.00 but do not exceed €232.50 56.50
exceed €232.50 but do not exceed €235.00 54.80
exceed €235.00 but do not exceed €237.50 53.20
exceed €237.50 but do not exceed €240.00 51.50
exceed €240.00 but do not exceed €242.50 49.90
exceed €242.50 but do not exceed €245.00 48.20
exceed €245.00 but do not exceed €247.50 46.60
exceed €247.50 but do not exceed €250.00 44.90
exceed €250.00 but do not exceed €252.50 43.30
exceed €252.50 but do not exceed €255.00 41.60
exceed €255.00 but do not exceed €257.50 40.00
exceed €257.50 but do not exceed €260.00 38.30
exceed €260.00 but do not exceed €262.50 36.70
exceed €262.50 but do not exceed €265.00 35.00
exceed €265.00 but do not exceed €267.50 33.40
exceed €267.50 but do not exceed €270.00 31.70
exceed €270.00 but do not exceed €272.50 30.00
exceed €272.50 but do not exceed €275.00 28.40
exceed €275.00 but do not exceed €277.50 26.70
exceed €277.50 but do not exceed €280.00 25.10
exceed €280.00 but do not exceed €282.50 23.40
exceed €282.50 but do not exceed €285.00 21.80
exceed €285.00 but do not exceed €287.50 20.10
exceed €287.50 but do not exceed €290.00 18.50
exceed €290.00 but do not exceed €292.50 16.80
exceed €292.50 but do not exceed €295.00 15.20
exceed €295.00 but do not exceed €297.50 13.50
exceed €297.50 but do not exceed €300.00 11.90
exceed €300.00 but do not exceed €302.50 10.20
exceed €302.50 but do not exceed €305.00 8.60
exceed €305.00 but do not exceed €307.50 6.90
exceed €307.50 but do not exceed €310.00 5.30
exceed €310.00 but do not exceed €312.50 3.60
exceed €312.50 but do not exceed €315.00 2.00
exceed €315.00 Nil

PART 3

INCREASE OF BLIND PENSION FOR ONE OF A COUPLE WHERE SPOUSE, CIVIL PARTNER OR COHABITANT OF THAT PERSON HAS NOT ATTAINED PENSIONABLE AGE

Means of claimant or pensioner (1) Weekly rate of increase (2)
€
Where the weekly means of the claimant or pensioner do not exceed €7.60 168.60
exceed €7.60 but do not exceed €10.10 166.90
exceed €10.10 but do not exceed €12.60 165.30
exceed €12.60 but do not exceed €15.10 163.60
exceed €15.10 but do not exceed €17.60 162.00
exceed €17.60 but do not exceed €20.10 160.30
exceed €20.10 but do not exceed €22.60 158.60
exceed €22.60 but do not exceed €25.10 157.00
exceed €25.10 but do not exceed €27.60 155.30
exceed €27.60 but do not exceed €30.10 153.70
exceed €30.10 but do not exceed €32.60 152.00
exceed €32.60 but do not exceed €35.10 150.30
exceed €35.10 but do not exceed €37.60 148.70
exceed €37.60 but do not exceed €40.10 147.00
exceed €40.10 but do not exceed €42.60 145.40
exceed €42.60 but do not exceed €45.10 143.70
exceed €45.10 but do not exceed €47.60 142.00
exceed €47.60 but do not exceed €50.10 140.40
exceed €50.10 but do not exceed €52.60 138.70
exceed €52.60 but do not exceed €55.10 137.10
exceed €55.10 but do not exceed €57.60 135.40
exceed €57.60 but do not exceed €60.10 133.80
exceed €60.10 but do not exceed €62.60 132.10
exceed €62.60 but do not exceed €65.10 130.40
exceed €65.10 but do not exceed €67.60 128.80
exceed €67.60 but do not exceed €70.10 127.10
exceed €70.10 but do not exceed €72.60 125.50
exceed €72.60 but do not exceed €75.10 123.80
exceed €75.10 but do not exceed €77.60 122.10
exceed €77.60 but do not exceed €80.10 120.50
exceed €80.10 but do not exceed €82.60 118.80
exceed €82.60 but do not exceed €85.10 117.20
exceed €85.10 but do not exceed €87.60 115.50
exceed €87.60 but do not exceed €90.10 113.80
exceed €90.10 but do not exceed €92.60 112.20
exceed €92.60 but do not exceed €95.10 110.50
exceed €95.10 but do not exceed €97.60 108.90
exceed €97.60 but do not exceed €100.10 107.20
exceed €100.10 but do not exceed €102.60 105.50
exceed €102.60 but do not exceed €105.10 103.90
exceed €105.10 but do not exceed €107.60 102.20
exceed €107.60 but do not exceed €110.10 100.60
exceed €110.10 but do not exceed €112.60 98.90
exceed €112.60 but do not exceed €115.10 97.20
exceed €115.10 but do not exceed €117.60 95.60
exceed €117.60 but do not exceed €120.10 93.90
exceed €120.10 but do not exceed €122.60 92.30
exceed €122.60 but do not exceed €125.10 90.60
exceed €125.10 but do not exceed €127.60 88.90
exceed €127.60 but do not exceed €130.10 87.30
exceed €130.10 but do not exceed €132.60 85.60
exceed €132.60 but do not exceed €135.10 84.00
exceed €135.10 but do not exceed €137.60 82.30
exceed €137.60 but do not exceed €140.10 80.60
exceed €140.10 but do not exceed €142.60 79.00
exceed €142.60 but do not exceed €145.10 77.30
exceed €145.10 but do not exceed €147.60 75.70
exceed €147.60 but do not exceed €150.10 74.00
exceed €150.10 but do not exceed €152.60 72.40
exceed €152.60 but do not exceed €155.10 70.70
exceed €155.10 but do not exceed €157.60 69.00
exceed €157.60 but do not exceed €160.10 67.40
exceed €160.10 but do not exceed €162.60 65.70
exceed €162.60 but do not exceed €165.10 64.10
exceed €165.10 but do not exceed €167.60 62.40
exceed €167.60 but do not exceed €170.10 60.70
exceed €170.10 but do not exceed €172.60 59.10
exceed €172.60 but do not exceed €175.10 57.40
exceed €175.10 but do not exceed €177.60 55.80
exceed €177.60 but do not exceed €180.10 54.10
exceed €180.10 but do not exceed €182.60 52.40
exceed €182.60 but do not exceed €185.10 50.80
exceed €185.10 but do not exceed €187.60 49.10
exceed €187.60 but do not exceed €190.10 47.50
exceed €190.10 but do not exceed €192.60 45.80
exceed €192.60 but do not exceed €195.10 44.10
exceed €195.10 but do not exceed €197.60 42.50
exceed €197.60 but do not exceed €200.10 40.80
exceed €200.10 but do not exceed €202.60 39.20
exceed €202.60 but do not exceed €205.10 37.50
exceed €205.10 but do not exceed €207.60 35.80
exceed €207.60 but do not exceed €210.10 34.20
exceed €210.10 but do not exceed €212.60 32.50
exceed €212.60 but do not exceed €215.10 30.90
exceed €215.10 but do not exceed €217.60 29.20
exceed €217.60 but do not exceed €220.10 27.50
exceed €220.10 but do not exceed €222.60 25.90
exceed €222.60 but do not exceed €225.10 24.20
exceed €225.10 but do not exceed €227.60 22.60
exceed €227.60 but do not exceed €230.10 20.90
exceed €230.10 but do not exceed €232.60 19.20
exceed €232.60 but do not exceed €235.10 17.60
exceed €235.10 but do not exceed €237.60 15.90
exceed €237.60 but do not exceed €240.10 14.30
exceed €240.10 but do not exceed €242.60 12.60
exceed €242.60 but do not exceed €245.10 11.00
exceed €245.10 but do not exceed €247.60 9.30
exceed €247.60 but do not exceed €250.10 7.60
exceed €250.10 but do not exceed €252.60 6.00
exceed €252.60 but do not exceed €255.10 4.30
exceed €255.10 but do not exceed €257.60 2.70
exceed €257.60 Nil

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