Payroll Legislation

Are There Any Changes to Universal Social Charge (USC) in Ireland?

Legislation

Are There Any Changes to Universal Social Charge (USC) in Ireland?

Due Date

Effective from 15 March 2020 but backdated to 1 January 2021

Summary

There were no USC rate changes announced for 2020 in the budget. However, following the announcement that the NMW rates has increased, Band 2 levels have changed (please see the blue figures in the chart below). No other USC changes were announced. We will notify you of the due date once it is announced.

COPWeekly
[/52]
Fortnightly
[/26]
Monthly
[/12
4-Weekly
[/13]
Bi-monthly
(every 2 months)
[/6]
Twice-monthly
[/24]
Quarterly
[/4]
12,012231.00462.001,001.00924.002,002.00500.503,003.00
20,484393.93787.851,707.001,575.703,414.00853.505,121.00
70,0441,347.002,694.005,837.005,388.0011,674.002,918.5017,511.00

Note: Non PAYE income in excess of €100,000 is subject to USC at 11%.

Medical card holders and individuals aged 70 years and over whose aggregate income does not exceed €60,000 will pay a maximum rate of 2%.

The rate of 8% USC will continue to apply under the Emergency Basis.

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