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Universal Social Charge (USC)

How USC affects redundancy payments

Statutory redundancy payments made under the Redundancy Payments Act 1967, are exempt from Universal Social Charge (USC).

Ex-gratia redundancy payments

Ex-gratia redundancy payments above the statutory redundancy amount are exempt from USC up to certain limits. USC is payable on ex-gratia redundancy payments above these limits.

Published: 01 January 2024 Print this page

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