USC rates and annual earning thresholds

The universal social charge (USC) rates and annual earning thresholds in Sage 50 Payroll Ireland.

Universal social charge (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 manually enter tax credits, USC and LPT.

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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

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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

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Further information

• 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