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Universal Social Charge (USC)

  1. Overview
  2. Payments and income exempt from USC
  3. Standard rates and thresholds of USC
  4. Reduced rates of USC
  5. Other rates of USC
  6. Calculating your USC
  7. USC between spouses, civil partners and on maintenance payments
  8. How USC affects redundancy payments

Calculating your USC

If your income is greater than the exemption limit (€13,000 in 2025), you pay USC on your full income. Revenue will include a calculation of USC due in your Statement of Liability. You can request this on myAccount.

These examples show how USC is calculated by applying the USC rate bands to your income.

  • Example 1

    Sadhbh, aged 45, earns €50,000 in 2025. As she earns over €13,000, she pays USC on her full income.

    Calculation of Sadhbh's USC for 2025
    Rate and band Value
    0.5% on the first €12,012 €60.06
    2% on the next €15,370 €307.40
    3% on the balance of €22,618 €678.54
    Total €1,046
  • Example 2

    Donnchadh, aged 55, earns €50,000 in 2025. He has a full medical card and has informed Revenue of this. As his income is below €60,000, reduced rates apply to his income.

    Calculation of Donnchadh's USC for 2025
    Rate and band Value
    0.5% on the first €12,012 €60.06
    2% on the balance of €37,988

    €759.76
    Total €819.82
  • Example 3

    Cian, aged 75, who earns €75,000 in 2025. Although he is over 70, reduced USC rate bands do not apply, as his income is over the €60,000 limit.

    Calculation of Cian's USC for 2025
    Rate and band Value
    0.5% on the first €12,012 €60.06
    2% on the next €15,370 €307.40

    3% on the next €42,662

    €1,279.86

    8% on the balance of €4,956

    €396.48
    Total €2,043.80

Next: USC between spouses, civil partners and on maintenance payments

Published: 01 January 2025 Print this page

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