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Older persons

  1. Overview
  2. Tax credits for older persons
  3. Disposing of assets and giving gifts and inheritance
  4. Nursing home care
  5. Deposit Interest Retention Tax (DIRT)
  6. Taxable social welfare income
  7. Pay Related Social Insurance (PRSI) and Universal Social Charge (USC)

Pay Related Social Insurance (PRSI) and Universal Social Charge (USC)

If you are an employee, or a self employed person, aged 66 or over, you do not have to pay PRSI on your income.

See the Department of Social Protection's (DSP's) website for more information about PRSI.

USC is a tax you pay on your gross income. You do not pay USC on your social welfare payments or on any income you pay Deposit Interest Retention Tax (DIRT) on.

You may pay reduced USC or not pay it at all, depending on your age and situation. You can learn more about USC in the Jobs and pensions section.

Published: 04 April 2022 Print this page

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