Question
What is the new Universal Social Charge? Who has to pay it?
Answer
The Universal Social Charge is a new tax payable on your gross income. It is payable on notional income (benefit in kind payments) and it is deducted before pension contributions. It replaces the health contribution and the income levy and comes into effect on 1 January 2011. It does not replace the Pay Related Social Insurance (PRSI) system.
Everyone (including medical card holders) is liable to pay the Universal Social Charge if their gross income is over the threshold of €4,004 in a year. All Department of Social Protection payments (including State pensions and Child Benefit) and similar payments (for example, CE schemes and Back to Education Allowance) and income on which DIRT has been paid are exempt.
The rates of the Universal Social Charge are:
-
2% on the first €10,036
-
4% on the next €5,980
-
7% on the balance
People over 70 are not liable for the 7% rate but pay at 2% on income up to €10,036 and at 4% on all their income above €10,036.
The Universal Social Charge will be deducted from all income. If you have earned less than €4,004 during the year, you can apply to your local Revenue office for a refund at the end of the year.
Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, LoCall 1890 777 121.
Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.
Ceist
Céard é an Muirear Sóisialta Uilíoch (MSU) nua? Cé a chaithfidh é a íoc?
Freagra
Is cáin nua é an Muirear Sóisialta Uilíoch atá iníoctha ar d’ollioncam. Tá sé iníoctha ar ioncam barúlach (íocaíochtaí sochar comhchineáil) agus baintear í sula mbaintear ranníocaíochtaí pinsin. Cuirfidh sé in ionad na ranníocaíochta sláinte agus an tobhaigh ioncaim agus tiocfaidh sé i bhfeidhm ar 1 Eanáir 2011. Ní chuirfidh sé in ionad an chórais Árachais Shóisialaigh Pá-Choibhneasa (ÁSPC).
Beidh ar gach duine (lena n-áirítear daoine a bhfuil cárta leighis acu) an Muirear Sóisialta Uilíoch a íoc má tá a n-ollioncam os cionn an tairsigh €4,004 sa bhliain. Tá gach íocaíocht na Roinne Coimirce Sóisialaí (lena n-áirítear pinsin Stáit agus sochar Leanaí) agus íocaíochtaí comhchosúla (mar shampla, scéimeanna fostaíochta pobail agus liúntais chun filleadh ar an oideachas) agus ioncam ar a íocadh DIRT díolmhaithe.
Is iad seo a leanas rátaí an Mhuirir Shóisialta Uilíoch:
-
2% ar an gcéad €10,036
-
4% ar an gcéad €5,980 eile
-
7% ar an bhfuílleach
Ní gá do dhaoine atá os cionn 70 bliain d’aois an ráta 7% a íoc ach beidh orthu 2% a íoc ar ioncam suas go dtí €10,036 agus 4% ar gach ioncam os cionn €10,036.
Bainfear an Muirear Sóisialta Uilíoch as gach ioncam. Má tá níos lú ná €4,004 tuillte agat i rith na bliana, is féidir leat aisíocaíocht a iarraidh ar d’Oifig réigiúnach na gCoimisinéirí Ioncaim ag deireadh na bliana.