Universal Social Charge - Calculations

Some important points relating to the calculation of the USC:

The Universal Social Charge is collected in the same manner as PAYE and on the same calculation basis
There is no USC relief on pension contributions

USC is payable on gross income, including Notional Pay, before employee pension contributions.

Employers are notified of the specific USC deduction method for each individual employee in the same manner as they are notified about an employees PAYE deductions, i.e. on the P2C file on an employee by employee basis.

USC Exemption Marker

Where Revenue determine that the employee/pensioner’s total annual earnings (from all USC-able sources) will not exceed the USC exemption threshold (2019: €13,000), the USC exemption will be stated on the RPN issued by Revenue. This USC exemption marker is an instruction to the employer/pension provider not to deduct USC from payments being made.

Where the employer holds an RPN which does not show exemption and the employee/pensioner advises them that USC exemption applies to them, the employee/pensioner should be instructed to contact their local Revenue office to arrange to have a revised RPN issued. While awaiting a revised RPN the employer should continue to use the RPN currently held.

Employees Commencing Employment

RPNs will be available in real time for new employees, this will remove the need for the emergency basis in most cases.

Calculating USC on Week 53

Where a week 53 occurs an additional period of USC threshold is allocated to the employee on a week 1 basis.

Please note: if an employee's normal pay day has changed during this tax year or the preceding tax year, the
additional USC cut off points do not apply. You will need to instruct the software if the additional USC cut off
points are not applicable to an employee.

To prevent the additional USC cut off points being allocated go to:

Employees > Select the employee > Click the 'Revenue Details' tab > Tick to exclude the employee from the week 53/54/56 USC concession > 'Save Changes'.

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