Universal Social Charge (USC)

What payments and income are exempt from USC?

The following payments are exempt from USC:

• All payments received from the Department of Employment Affairs and Social Protection (DEASP)
• Payments that are similar to DEASP 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:

• income on which Deposit Interest Retention Tax (DIRT) has already been paid
• early childcare supplement
• some employer benefits, such as travel passes, Cycle to Work Scheme
• income qualifying for Childcare services relief
• income qualifying for Rent a room relief
• income from scholarships
• pre-retirement access to Additional Voluntary Contributions (AVCs).

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

Next: Calculating your USC