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Universal Social Charge

 The Universal Social Charge is a tax payable on gross income from all sources, including notional pay, after any relief for certain capital allowances, but before pension contributions.

As and from 1 January 2012, the deduction of Universal Social Charge will change from week 1 basis to a cumulative basis - similar to the manner in which PAYE is deducted.

If an employee does not have a USC Cert uploaded for the start of 2016 tax year then the employee will be charged at the Standard USC percentages.  It is expected that all employees will have their individual USC thresholds for 2016 uploaded in the new P2C CSV file from Revenue on Line services.

Universal Social Charge Rates - People aged under 70

Rate of USC  Income band
0.5% Income up to €12,012
2.5% Between €12,012 and €18,772
5% Between €18,772 and €70,044
8% Above €70,044

Universal Social Charge Rates - Medical card holders* and people aged over 70

Rate of USC  Income band
0.5% Income up to €12,012
3% All income over €12,012

*A full medical card (including a Health Amendment Act Card) or a Northern Ireland medical card allows you to qualify for the 3% rate. This does not apply to people who hold a GP Visit Card, a Drugs Payment Scheme Card, a European Health Insurance Card or a Long-term Illness Scheme Card.


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Universal Social Charge