What are the universal social charge(USC) rates?
Whether employed or self-employed, you are liable to universal social charge as follows:
Exempt:Income below €13,000.
1%:The first €12,012 of earnings.
3%: The next €6,655 of earnings.
5.5%: The next €51,375 of earnings.
8%:Remainder. The rate is 11% in respect of non-employment income in excess of €100,000 (reduced to 8% if the earner is aged 70 or over).
A 5% USC charge applies to income sheltered by area-based property incentives (accelerated capital allowances and ‘‘section 23’’ reliefs).
A medical card holder aged under 70, with income below €60,000 is exempt from the top rates.