Universal Social Charge (USC)
What payments and income are exempt from USC?
The following payments are exempt from USC:
- all payments received from the Department of Employment Affairs and Social Protection (DEASP)
- payments that are similar to DEASP payments, but paid by another body such as:
- Blind Welfare Supplementary Allowance
- Community Employment Scheme
- Farm Retirement Pensions
- Fund for Students with Disabilities
- Job Bridge
- Job Initiative Scheme
- Mobility Allowance
- social welfare payments received from another country
- Vocational Training Opportunities Scheme (VTOS)
- Youthreach Training Allowance.
Your income will be exempt from USC if it is less than:
- €13,000 in 2019, 2018, 2017 and 2016
- €12,012 in 2015
- €10,036 in 2014, 2013 and 2012.
Other income that is exempt from USC includes:
You can find a full list of USC exemptions in section 12 of the USC manual.
Next: Calculating your USC