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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

How USC affects redundancy payments

Statutory redundancy payments made under the Redundancy Payments Act 1967, are exempt from Universal Social Charge (USC).

Ex-gratia redundancy payments

Ex-gratia redundancy payments above the statutory redundancy amount are exempt from USC up to certain limits. USC is payable on ex-gratia redundancy payments above these limits.

Published: 01 January 2024 Print this pagePrint all pages in 'Universal Social Charge (USC)'

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