Calculation of Universal Social Charge (USC)

Calendar September 16, 2011 | Posted by Money Guide

The new 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. See here for more details of the Universal
Social Charge Rates 2011

Update – Budget 2012 – New Lower Threshold for USC in 2012

Here is a breakdown showing the amounts of
USC for various income levels. It is not as good as an online USC calculator -
but hopefully it will help you see what USC deductions to expect in 2011.

Annual
Salary

Monthly Gross Pay
Weekly
Pay

Annual USC
Monthy
USC
Weekly
USC
1000 83.33 19.23 0 0.00 0.00
4000 333.33 76.92 0 0.00 0.00
5000 416.67 96.15 100 8.33 1.92
6000 500.00 115.38 120 10.00 2.31
7500 625.00 144.23 150 12.50 2.88
9000 750.00 173.08 180 15.00 3.46
10000 833.33 192.31 200 16.67 3.85
12500 1041.67 240.38 299 24.94 5.76
15514 1292.83 298.35 420 34.99 8.07
16000 1333.33 307.69 439 36.61 8.45
17000 1416.67 326.92 509 42.40 9.78
18000 1500.00 346.15 579 48.23 11.13
20000 1666.67 384.62 719 59.90 13.82
25000 2083.33 480.77 1069 89.07 20.55
30000 2500.00 576.92 1419 118.23 27.28
35000 2916.67 673.08 1769 147.40 34.02
40000 3333.33 769.23 2119 176.57 40.75
45000 3750.00 865.38 2469 205.73 47.48
50000 4166.67 961.54 2819 234.90 54.21
60000 5000.00 1153.85 3519 293.23 67.67
70000 5833.33 1346.15 4219 351.57 81.13
80000 6666.67 1538.46 4919 409.90 94.59
100000 8333.33 1923.08 6319 526.57 121.52

 

 

 

 

 

 

 

 

 

 

 

 

 

See here for USC Income exemptions

 

Category Categories: Universal Social Charge, USC

105 Comments

  1. Kelly says:
    February 4, 2011 at 11:50

    Hi

    My gross is €475 can you advise what my weekly USI is?

    Thanks

  2. Loretta says:
    February 7, 2011 at 14:32

    I work part time 19 hours a week which i get 193 and 21 hours second week which i get 214. what is my usc fee for each week?

    • Money Saving Expert says:
      February 7, 2011 at 14:53

      Loretta – You should be paying 3.86 USC on the 193 gross pay and 4.70 USC on 214 .

  3. Sean says:
    February 8, 2011 at 13:45

    Hi

    I heard on the news that people with Medical Cards are to pay the 4% charge on the USC. Is this correct and what do we need to do to show that we have a medical card and to get the tax corrected or do you have this information?

  4. mollard says:
    September 27, 2011 at 12:00

    je suis francais j ai travaille 3 mois en irlande j ai gane 4164 euros 548 euros ont ete retenus sur mon salaire comment les recuperer