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Universal social charge (USC) rates and annual earning thresholds

Created on  | Last modified on 

Summary

The USC rates and annual earning thresholds used in Sage Payroll.

Description

USC is a deduction from your pay and calculates:

  • AFTER relief amounts for certain capital allowances
  • BEFORE relief for losses or pension contributions

NOTE: Employee USC thresholds are imported when you retrieve RPNs. If an RPN can't be retrieved, you can also manually enter tax credits, USC and LPT details on an employee's record.

Standard rates and thresholds of USC 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 rates and thresholds of USC for 2024

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

Standard rates and thresholds of USC for 2023

% Rate Annual Cut-off Point
0.5% 12,012.00
2% 22,920.00
4.5% 70,044.00
8% Pay in excess

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

TIP: For further help with calculating USC, including Week 1 USC, take a look at our general information and manual calculations. 


Further information

  • You can find more guidance on USC on Revenue's website
  • Employees aged 70 or older, and medical card holders are exempt from paying USC at rates 4% and 8%
  • If an employee earns less than €13,000 in the year, they are exempt from USC and can receive an exempt status via their RPN. For more information, contact Revenue
     NOTE: If an employee's annual pay for USC is less than €13,000.00, and the Revenue haven't made the employee exempt, Revenue will arrange the refund with the employee - employers must still deduct USC regardless of the employee's pay