Summary of USC Rates in 2019
As expected there were some adjustments to the Universal Social Charge (USC) in Budget 2019 .
The 4.75% rate of the Universal Social Charge will be cut to 4.5% . (This is the rate on incomes between €19,300 and €70,000) .
The ceiling of the second USC rate band will be increased from €19,372 to €19,874 in order to ensure that the salary of a full-time worker on the minimum wage will remain outside the top rates of USC .
(People with Income under €13000 are exempt)
These new USC rates and bands apply from Jan 1st 2019
€0 – €12,012 0.5%
€12,012 – €19,874 2%
€19,874 – €70,044 4.5%
€70,044 plus 8%
Self -employed income over €100,000 : have a 3% surcharge
The 2011 Budget in Ireland introduced a new tax on income called the Universal Social Charge (USC) which began in January 2011. This was the last Budget of the Fianna Fail/ Green coalition.
More here about the History of the USC in Ireland