Universal Social Charge (USC)
USC is a tax that is payable on your employees’ income, including notional pay. Notional pay, or benefit in kind, is the value of any taxable benefits you give to your employees. Some types of income are exempt from USC, for example, Department of Employment Affairs and Social Protection (DEASP) payments.
You will receive a Revenue Payroll Notification (RPN) for each of your employees. This will tell you what USC rates and cut-off points to apply.
For more information on this please see the USC section.