Exemption for Self-Occupied Persons from paying Class 2 Social Security Contributions (DSS)

Last Updated: Tuesday 16 June 2026

Overview

A person may be exempted from paying Class 2 Social Security Contributions (Contributions paid by self-occupied persons) due to a low income or earnings. No credits will be awarded for exemption period. 

What you'll get

A person will be exempted from paying Class 2 Contributions.

Eligibility

General eligibility criteria:
  • A self-occupied person whose earnings do not exceed nine-hundred and ten (€910) euro per calendar year.

How to apply

General documentation:

Employment Details:

  • VAT Number.

  • Profit and Loss Account showing income/profit/loss of preceeding calendar year for the exemption period that you are applying for.


How to apply
Fill in and submit the application online.

Timeline

Submission of Application

Assessment of Application

1 day

Approval of Application

2 days

Delivery of Service

5 days

Submit your application

Apply