Changes to Universal Social Charge

Since 1 January 2015 incomes of €12,012 or less are exempt from Universal Social Charge (USC). Once your income is over this limit, you pay the relevant rate of USC on all of your income. There are also changes to USC rates in 2015.

Standard rate of USC (2015)
Rate Income band
1.5% Up to €12,012
3.5% From €12,012.01 to €17,576.00
7% From €17,576.01 to €70,044.00
8% From €70,044.01 to €100,000.00
8% Any PAYE income over €100,000
11% Self-employed income over €100,000
Reduced rate of USC (2015)
Rate Income band
1.5% Income up to €12,012
3.5% All income over €12,012

Reduced rates of USC apply to:

  • People aged 70 or over whose aggregate income for the year is €60,000 or less
  • Medical card holders under 70 whose aggregate income for the year is €60,000 or less

‘Aggregate’ income for USC purposes does not include payments from the Department of Social Protection.

Read more about Universal Social Charge.