Universal Social Charge (USC)

Standard rates and thresholds of USC

The standard rates and thresholds of USC are:

Standard rates and thresholds of USC for 2022
Threshold for 2022Rate
First €12,012 0.5%
Next €9,283 2%
Next €48,749 4.5%
Balance 8%
Standard rates and thresholds of USC for 2021
Threshold for 2021Rate
First €12,012 0.5%
Next €8,675 2%
Next €49,357 4.5%
Balance 8%
Standard rates and thresholds of USC for 2020
Threshold for 2020Rate
First €12,012 0.5%
Next €8,472 2%
Next €49,560 4.5%
Balance 8%
Standard rates and thresholds of USC for 2019
Threshold for 2019Rate
First €12,012 0.5%
Next €7,862 2%
Next €50,170 4.5%
Balance 8%
Standard rates and thresholds of USC for 2018
Threshold for 2018Rate
First €12,012 0.5%
Next €7,360 2%
Next €50,672 4.75%
Balance 8%

Next: Reduced rates of USC