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Universal Social Charge (USC)

  1. Overview
  2. What is USC?
  3. Standard rates and thresholds of USC
  4. Reduced rates of USC
  5. What payments and income are exempt from USC?
  6. Calculating your USC
  7. Married couples and civil partners
  8. Redundancy payments

Calculating your USC

If your income is greater than the exemption limit (€13,000 in 2019), you pay USC on your full income. A calculation of USC due is included in your End of Year Statement (P21). You can request this in myAccount.

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

  • Example 1

    Sadhbh, aged 45, who earns €50,000 in 2019 pays the following USC:

    USC rate bands
    Rate and bandValue
    0.5% on the first €12,012: €60.06
    2% on the next €7,862: €157.24
    4.5% on the balance of €30,126: €1,355.67
    Total: €1,572.97
  • Example 2

    Donnchadh, aged 55, who earns €50,000 in 2019 and who has a full medical card, pays the following USC:

    Reduced USC rate bands
    Rate and bandValue
    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 €65,000 in 2019 pays the following USC:

    Over 70 reduced USC rate bands do not apply as income is over the €60,000 limit for 2019
    Rate and bandValue
    0.5% on the first €12,012: €60.06
    2% on the next €7,862: €157.24
    4.5% on the balance of €45,126: €2,030.67
    Total: €2,247.97

Next: Married couples and civil partners

Published: 02 July 2019 Print this page

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