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 January 2021

Summary

Irish Budget 2021: Universal Social Charge (USC)

2021 COP





Weekly
[/52]
Fortnightly
[/26]
Monthly
[/12]
4-Weekly
[/13]
Bi-monthly
(every 2 months)
[/6]
Twice-monthly
[/24]
Quarterly
[/4]
12,012 231.00462.00 1,001.00924.00 2,002.00500.503,003.00
20,687397.83795.661,732.921,591.313,447.84861.965,171.75
70,0441,347.002,694.005,837.00 5,388.0011,674.00 2,918.50 17,511.00

There are changes to USC thresholds, but no changes to USC rates.

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