(1) In the calculation of amounts of self-employment contributions, optional contributions or contributions under Chapter 5B of Part 2 of the Act of 2005 -

(a) where the amount so calculated is a multiple of 5 cent or 10 cent that amount shall be payable;

(b) where the amount so calculated includes an amount which is more that 5 cent but less than 10 cent the amount payable shall be rounded up to the nearest 10 cent; and

(c) where the amount so calculated includes an amount which is less than 5 cent the amount payable shall be rounded down to the nearest 10 cent.

(2) Contributions payable by or in respect of an employed contributor or a voluntary contributor shall be calculated to the nearest EUR 0.01.