UNIVERSAL SOCIAL CHARGE (USC)

USC

USC is a tax payable on gross income, including notional pay, after any relief for certain capital allowances, but before pension contributions.

The Standard Rates of USC

USC Thresholds   
2016 Rate2017Rate
Income up to €12,012.001%Income up to €12,012.000.5%
Income from €12,012.01 to €18,668.003%Income from €12,012.01 to €18,772.002.5%
Income from €18,668.01 to €70,044.005.5%Income from €18,772.01 to €70,044.005%
Income above €70,044.008%Income above €70,044.008%

The Reduced Rates of USC

USC Thresholds  
Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less.

Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less.
2016Rate2017Rate
Income up to
€12,012.00
1%Income up to €12,012.000.5%
Income above
€12,012.00
3%Income above €12,012.002.5%

Note 1. ‘Aggregate’ income for USC purposes does not
include payments from the Dept of Social Protection.

Note 2. A ‘GP only’ card is not considered a full medical
card for USC purposes.

 

The Exempt Categories

These remain unchanged:

20162017
Where an individual’s
income for a year does not
exceed €13,000
Where an individual’s
income for a year does not
exceed €13,000
All Dept. of Social Protection
payments
All Dept. of Social Protection
payments
Income already subjected
to DIRT
Income already subjected
to DIRT

3% Surcharge (non-PAYE income)
The surcharge of 3% on individuals who have non-PAYE
income that exceeds €100,000 in a year remains unchanged.