5. Employment contributions (amendment to earnings limits and ceiling).
(1) Section 13(2) (as amended by section 5(1) of the Act of 2006) of the Principal Act is amended -
(a) in paragraph (a) by substituting "€352" for "€339",
(b) in paragraph (b) by substituting "€352" for "€339", and
(c) in paragraph (c) by substituting "€50,700" for "€48,800".
(2) This section comes into operation on 1 January 2008.