Universal Social Charge (USC)

Standard rates and thresholds of USC

The standard rates and thresholds of USC are:

Standard rates and thresholds of USC for 2019
2019Rate
First €12,012 0.5%
Next €7,862 2%
Next €50,170 4.5%
Balance 8%
Standard rates and thresholds of USC for 2018
2018Rate
First €12,012 0.5%
Next €7,360 2%
Next €50,672 4.75%
Balance 8%
Standard rates and thresholds of USC for 2017
2017Rate
First €12,012 0.5%
Next €6,760 2.5%
Next €51,272 5%
Balance 8%
Standard rates and thresholds of USC for 2016
2016Rate
First €12,012 1%
Next €6,656 3%
Next €51,376 5.5%
Balance 8%
Standard rates and thresholds of USC for 2015
2015Rate
First €12,012 1.5%
Next €5,564 3.5%
Next €52,468 7%
Balance 8%
Standard rates and thresholds of USC for 2011 - 2014
2011 - 2014Rate
First €10,036 2%
Next €5,980 4%
Balance 7%

Other Rates of USC

Non-PAYE income above €100,000

There is a USC surcharge of 3% if your non-PAYE income is more than €100,000 a year.

Certain bank bonuses

A 45% rate applies to bonuses paid to employees of financial institutions that received financial support from the government including:

  • Allied Irish Bank
  • Anglo Irish Bank
  • Bank of Ireland
  • Educational Building Society
  • Irish Nationwide Building Society

If the payments are €20,000 or less in a year, the standard rates of USC apply.

If the payments are more than €20,000 in a year, the full amount is at 45% USC.

Property relief surcharge

An additional 5% rate of USC applies to taxable income that is 'sheltered' by certain property or area-based incentive reliefs. This includes all of the property-based capital allowances and the relief for residential lessors known as 'section 23-type' relief. The surcharge applies to:

  • capital allowances made in or carried forward to the tax year 2012 and any later tax year
  • any losses carried forward to 2012 or a later year that are due to section 23-type relief.

The property relief surcharge does not apply if your gross income is less than €100,000.

Next: Reduced rates of USC