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Universal Social Charge rates and annual earning thresholds

Created on  | Last modified on 

Summary

The Universal Social Charge (USC) rates and annual earning thresholds in Sage 50 Payroll Ireland.

Description

USC is a deduction from your pay. It applies after capital allowance reliefs but before losses or pension reliefs.

NOTE:

 Employee USC thresholds import automatically when you retrieve Revenue Payroll Notifications (RPNs). If you can't retrieve an RPN, you can enter tax credits, USC, and LPT manually.

Standard USC rates and thresholds for 2026

% Rate Annual Cut-off Point
0.5% 12,012.00
2% 28,700.00
3% 70,044.00
8% Pay in excess

If required, you can also ▼ view the USC rates and thresholds for prior tax years.

Standard USC rates and thresholds for 2025

% Rate Annual Cut-off Point
0.5% 12,012.00
2% 27,382.00
3% 70,044.00
8% Pay in excess

Standard USC rates and thresholds for 2024

% Rate Annual Cut-off Point
0.5% 12,012.00
2% 25,760.00
4% 70,044.00
8% Pay in excess

Further information

For more information on USC and the rates, including the rates for previous tax years, you can visit Revenue's website.

  • You can find more guidance on USC on Revenue.ie
  • Employees aged 70+ or with a medical card are exempt from USC at 4% and 8%
  • If an employee earns less than €13,000 in a year, they're exempt from USC. Revenue issues this exemption through the employee's RPN
  • If Revenue hasn’t applied the exemption, employers can still deduct USC. Revenue refunds the employee directly