Universal Social Charge (USC)
USC between spouses, civil partners and on maintenance payments
The USC rates and thresholds apply to both you, and your spouse or civil partner, individually. USC rate thresholds are non-transferable between spouses or civil partners.
- Example
James and Claire are married. In 2024, James earns €30,000 and Claire earns €90,000. Their USC is calculated individually.
Calculation of James's USC for 2024
| Rate and band | Value |
|---|
| 0.5% on the first €12,012 |
€60.06 |
| 2% on the next 13,748 |
€274.96 |
| 4% on the next €4,240 |
€169.60 |
| Total |
€504.62 |
Calculation of Claire's USC for 2024
| Rate and band | Value |
|---|
| 0.5% on the first €12,012 |
€60.06 |
| 2% on the next €13,748 |
€274.96 |
| 4% on the next €44,284 |
€1,771.36 |
| 8% on the balance of €19,956 |
€1,596.48 |
| Total |
€3,702.86 |
Voluntary maintenance payments (payments paid under an informal arrangement)
If you are the spouse or civil partner:
- making the voluntary maintenance payments, you do not receive an exemption from USC. You will pay USC on the portion of your income which you pay as maintenance.
- or
- who receives the payments, you will have an exemption and will not pay USC on the payments.
Legally enforceable maintenance payments (payable under legal obligation)
If you are the spouse or civil partner:
- making the legally enforceable maintenance payments, you will have an exemption from USC. You will not pay USC on the portion of your income which you pay as maintenance.
- who receives the payments, you:
- do not have an exemption for USC on the portion of payment in respect of yourself. You will pay USC on this part of the payment.
- or
- have an exemption on the portion of the payments made toward the maintenance of children. You will not pay USC on this part of the payment.
Maintenance payments between a separated jointly assessed couple
You might be a separated couple who are jointly assessed for Income Tax purposes. If you are the spouse or civil partner:
- making the maintenance payments, you will not receive an exemption from USC. You will pay USC on the portion of your income which you pay as maintenance.
- who receives the payments, you will have an exemption and will not pay USC on the payments.
How to claim a USC exemption for maintenance payments
Please contact Revenue if you wish to claim a USC exemption during the year for legally enforceable maintenance payments. We will then send your employer a letter stating the amount of salary that is exempt from USC.
How to claim a USC refund for maintenance payments
You can claim USC refunds for legally enforceable maintenance payments at the end of the year.
To claim, you must submit:
- an online Income Tax Return (Form 12), which is available in PAYE services in myAccount
Next: How USC affects redundancy payments