Universal Social Charge (USC)

Payments and income exempt from USC

Payments exempt from USC

You will not pay USC on payments you recieve:

    • from the Department of Social Protection (DSP)
    • Payments that are similar to DSP payments, but paid by another body such as:
      • Blind Welfare Supplementary Allowance
      • Community Employment Scheme
      • Farm Retirement Pensions
      • Fund for Students with Disabilities
      • JobBridge
      • Job Initiative Scheme
      • Mobility Allowance
      • social welfare payments received from another country
      • Vocational Training Opportunities Scheme (VTOS)
      • Youthreach Training Allowance.

Income exempt from USC

Your income will be exempt from USC if it is less than the exemption limit.  The exemption limit for 2024 is €13,000.

Historical exemption limits
 YearExemption limit 
 2023  €13,000
 2022  €13,000
 2021  €13,000
 2020  €13,000
 2019  €13,000

Other income that is exempt from USC includes:

You can find a full list of USC exemptions in Section 12 of the USC manual.

Next: Standard rates and thresholds of USC