Workers on low wages will have more in their pay packets next year but those on high incomes will have less cash to spend, according to research by salary software company Salar.

The company has compared the effect of tax and premium changes on 40 different salaries, ranging from €500 to €10,000 a month.
The changes are mainly due to higher salary-related health insurance premiums for bigger earners, Salar says.
For example, someone earning €2,000 a month gross, will take home €1,545 next year, €10 more than in 2011. But those earning €5,000 will have net pay of €3,155, compared with €3,183 this year.
The calculations do not take pension premiums, annual pay rises, and other extras into account, the company said.