Universal Social Charge

The Universal Social Charge is a tax on income in the Republic of Ireland. It replaced the income levy and the health levy (also known as the health contribution) since 1 January 2011. It is charged on a person's gross income before any pension contributions or Pay Related Social Insurance.

If a person's income is less than €13,000 they pay no Universal Social Charge. (This limit was €4,004 in 2011, €10,036 from 2012 to 2014 and €12,012 in 2015.) Once income is over this limit, a person pays the relevant rate  on all income. For example, a person with income of €13,000 will pay no USC. A person with income of €13,001 will pay 0.5% on income up to €12,012 and 2.5% on income between €12,012 and €13,001.

Aggregate income for these purposes does not include payments from the Department of Social Protection.

References

Category:Taxation in the Republic of Ireland