Universal Social Charge Amounts for 2013

Budget 2013 introduced higher rates of USC for some people earning over €60,000 a year. The changes affect those people with medical cards and those over 70 – who were previously paying a  capped rate of 4% USC – they will now pay the same top rate USC as everyone else  – 7%

The rates for  USC from January 2013 are as follows

Zero if total income is  under  €10036 a year

For people under 70 with income of  €10,036 or more the rates will be :

2% on  all income from 0 up to  €10,036

4% on earnings between  €10,037 and  €16,016

7% on any income over  €16,016

People aged  70 or more with income under €60000 will have a  maximum rate of of 4% USC  (Even on Income over €16,016 ) .
Over 70’s with income over €60,000 will pay 7% USC on income over €16016

Medical card holders  with income under €60,000 also  have a top rate of 4% USC .
Medical Card holders with income of €60,000 or more will pay 7% USC on income over  €16,016 . (Why someone on €60k has a medical card is another matter?)

See more about  Medical Cards and USC here.

 Some incomes are not liable for  USC  – such as welfare benefits , state pensions.

See here for the  Income types that are not subject to the Universal Social Charge

 See here for details of USC Deductions for 2012