Earnings Adjustment Factor for 2008
With effect from 2007, the pension contribution earnings limit of €254,000 was increased by an earnings adjustment factor. This resulted in the earnings limit being increased to €262,382 for the 2007 year of assessment. eBrief No. 67/2007 advises that the earnings adjustment factor for 2008 is 1.049 and so the earnings limit for the 2008 year of assessment is €275,239.
A copy of eBrief No. 67/2007 is reproduced at Section 2.06.