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The standard employee contribution rate for most members is

[3% of gross pensionable remuneration PLUS 3.5% of net pensionable remuneration]

reduced pro rata to the work pattern where the member works on a non-full-time basis(part-time, work-sharing), with definitions as following applying:

• Gross pensionable remuneration is pensionable pay plus any approved pensionable allowances, expressed on a full-time basis.
• Net pensionable remuneration is gross pensionable remuneration less twice the value of the State Pension (Contributory).

The following Single Scheme member groups have different contribution rates (set out in Appendix A): Gardaí, Permanent Defence Force personnel, prison officers, full-time firefighters, the President, TDs, Senators, ministers, judges, the Comptroller & Auditor General, other qualifying office holders and designated office holders.