Universal Social Charge (USC)
Important notice for employers: As and from 1 January 2012, the deduction of Universal Social Charge changed from a week 1 basis to a cumulative basis - similar to the manner in which PAYE is deducted.
Universal Social Charge FAQs (PDF, 689KB)
The Universal Social Charge is a tax payable on gross income, including notional pay, after any relief for certain capital allowances, but before pension contributions.
|2012||Rate||2013 & 2014||Rate|
|On the first €10,036||2%||On the first €10,036||2%|
|On the next €5,980||4%||On the next €5,980||4%|
|On the balance||7%||On the balance||7%|
|2012||2013 & 2014|
|Individual aged 70 years or over.||Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less.|
|Individuals who hold a full medical card (regardless of age).||Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less.|
|2% - on the first €10,036||2% - on the first €10,036|
|The 4% rate applies to all income over €10,036||The 4% rate applies to all income over €10,036|
‘Aggregate’ income for USC purposes does not include payments from the Dept of Social Protection.
A ‘GP only’ card is not considered a full medical card for USC purposes.
There is a surcharge of 3% on individuals who have non-PAYE income that exceeds €100,000 in a year.
|2012||2013 & 2014|
|Where an individual's total income for a year does not exceed €10,036||Where an individual's total income for a year does not exceed €10,036|
|All Dept of Social Protection payments||All Dept of Social Protection payments|
|Income already subjected to DIRT||Income already subjected to DIRT|
- Universal Social Charge FAQs (PDF, 689KB)
- 2012 Cumulative Basis USC - Payroll Calculation Examples (PDF, 247KB)
- Universal Social Charge (USC) - 2011 Employer Factsheet (PDF, 51KB)
- Universal Social Charge (USC) - 2012 Employer Factsheet (PDF, 37KB)