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.

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