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Universal Social Charge (USC)

  1. Overview
  2. What is USC?
  3. Standard rates and thresholds of USC
  4. Reduced rates of USC
  5. What payments and income are exempt from USC?
  6. Calculating your USC
  7. Married couples and civil partners
  8. Redundancy payments

What payments and income are exempt from USC?

The following payments are exempt from USC:

    • All payments received 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.

Your income will be exempt from USC if it is less than:

  • €13,000 in 2020, 2019, 2018, 2017 and 2016
  • €12,012 in 2015.

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: Calculating your USC

Published: 23 March 2020 Print this page

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