Electronic Tax Deduction Card, USC Payroll Card and LPT Payroll Card

Welcome to Revenue's electronic Tax Deduction Card (TDC). This facility will assist employers in keeping a complete employee deduction record of all employees' Pay, Tax USC and PRSI details.

Tax Deduction Card

On receipt of an employee's Tax Credit Certificate an employer need only enter the annual Tax Credit amount and Cut-Off Point shown on the Tax Credit Certificate into the electronic TDC to calculate an employee's weekly or monthly amounts of Tax Credits and Cut-Off Point.

The TDC will display the cumulative weekly or monthly Tax Credit and Cut-Off Point amounts for each week or month of the year.

The TDC can be printed or saved locally on your PC for safe storage.

How to use the electronic TDC

  • Select the appropriate TDC link below
  • Complete the Employee’s details
  • Upon entering the Tax Credits and Cut-Off Point, select 'Calculate'

If the Tax Credit Certificate is issued on a week 1 basis select 'Calculate week 1'.

Note: Figures entered on the TDC are not retained by Revenue - you must save or print the TDC after completion. If more than one TDC is needed you must complete and save each copy separately. To save the TDC all you need do is select the 'Save As' button. To print the TDC select the 'Print' button.

Universal Social Charge (USC) Payroll Card

This is a separate form to record an employee’s Universal Social Charge (USC) details. From 1 January 2012, Tax Credit Certificates, as well as displaying PAYE rates and Cut-Off Points, feature USC rates and Cut-Off Points.

How to use the USC payroll card

  • Select the appropriate USC payroll card link below
  • Complete the Employee’s details, USC Cut-Off Points and USC Rates
  • Enter the amount of USC Cut off points for each period.

The Cumulative USC deducted or USC refunded are then entered manually into the relevant columns on the eTDC.

If the Tax Credit Certificate is issued on a Week 1 basis enter the USC Cut-Off Points on a pay period by pay period basis.

Note: Figures entered on the USC payroll card are not retained by Revenue - you must save or print them after completion. If more than one USC payroll card is needed you must complete and save each copy separately

Local Property Tax (LPT) Payroll Card

This is a separate form to record an employee’s Local Property Tax (LPT) details.

How to use the LPT payroll card

  • Select the appropriate LPT payroll card link below
  • Complete the employee’s and employer’s details
  • Enter the amount of LPT deducted for each period.

Due to space restrictions, it is not possible to provide space for LPT on the eTDC.

Note: Figures entered on the LPT payroll card are not retained by Revenue - you must save or print them after completion. If more than one LPT payroll card is needed you must complete and save each copy separately.

(Adobe Acrobat Reader PDFExternal link)

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