Auto-renewal for 2025 licences is now in process, and we’re experiencing higher-than-usual wait times on our phone lines. For FAQs, visit this link.

USC Exempt Status v USC Exempt Income


Employers should be aware of the difference between USC exempt status (as per RPN/Tax Credit Certificate) and employees in receipt of USC exempt income.


If an employee expects their income to be less than €13,000 in the tax year they can contact Revenue to make a declaration of same - it is only the employee themselves that can make this declaration. Revenue will update the employee's USC status to USC exempt and issue a new Revenue Payroll Notification (RPN) to the employer. The employer will follow this instruction and USC will not be deducted from the employee accordingly. 
 
If an employee is in receipt of USC exempt income, e.g. Community Employment Participants and Department of Social Protection (DSP) payments, these employees will not necessarily hold USC exempt status on the RPN/Tax Credit Certificate.  The exempt income itself should be flagged as USC exempt within the payroll. 


Community Employment Participants are allocated PRSI class A8 or A9. 

Once the PRSI category of Community Employment, A8 or A9 is assigned to the employee's record in 'Revenue Details', all income for the employee will be classified as USC exempt (regardless of any USC rates or bands which may be updated from the RPN).

 

 
 
 
 
 
 

Need help? Support is available at 01 8352074 or [email protected].

Coronavirus (Covid-19) - Guidance for BrightPay usersYear End 20212021 BrightPay - System Requirements2021 Budget - Employer Summary2021 BrightPay - AvailabilityIntroduction to BrightPayStarting the New Tax YearImporting from the Previous Tax YearInstalling BrightPayMoving from Thesaurus Payroll Manager to BrightPayMoving to BrightPay from another payroll softwareMoving BrightPay to a new PCBureau Enhancements - Additional FunctionalityEmployer SetupDigital CertificatesEmployee SetupRevenue Payroll Notifications (RPNs)Payroll CalendarProcessing PayrollImporting Pay Data from a CSV FilePayroll DeductionsPayroll Submission Requests (PSRs)Distributing PayslipsPaying EmployeesSEPA format - Banks catered for in BrightPayMaking Corrections to PayrollRevenue PaymentsRevenue - Contact Telephone NumbersAnalysisPayroll JournalsProcessing StartersProcessing LeaversBenefit in KindIllness BenefitParenting BenefitsPensionsSwitching an Employee's Pay FrequencyBacking Up & Restoring Data FilesLeave Reporting & Employee CalendarAnnual LeaveLeave EntitlementsEmployment LawCSOGlossary of Terms (Pre 2019) - Foreign Language Help SheetsBrightPay ConnectGDPRBrightPay Licence Terms and Conditions