The USC – Universal Social Charge was introduced in January
2011 – and many people will have already seen USC deductions on their payslips. Many lower paid workers would have previously been exempt from the Income Levy and the Health Levy – but they will now be having USC deductions from payslips.
Also – some workers who don’t pay Income Tax will be liable for USC as soon as they earn €77 a week.
Updated – 2019 USC and Income Tax Changes
See here for USC Income exemptions