Unit 4: USC and PRSI for employees

Learning Intentions

At the end of this unit, I will be able to:

  1. Explain the concept of Universal Social Charge (USC).
  2. Complete basic USC calculations.
  3. Differentiate between income that is subject to USC and income that is exempt from USC.
  4. Examine and explain the elements of a Tax Credit Certificate (TCC).
  5. Explain the components of Pay Related Social Insurance (PRSI) contributions and the benefits received from these contributions.
  6. Explain how PRSI is calculated.


Module resources are available individually in the links below or combined in a zipped file from the blue download button.