Taxes Consolidation Act 1997 section 531AOA

Return by employer

Section 531AOA requires employers to file a monthly return of universal social charge deducted or repaid, and sets out the rules on deemed returns, four-year time limits for repayments, and rights of appeal.

• Employers must file a USC return by the 14th of the month following each income tax month, specifying total USC deducted or repaid.
• A statement issued by Revenue summarising the employer's USC position for a month is deemed to be the employer's return, unless it does not accurately reflect all emoluments paid or the USC liability for that month.
• An employer who files a return more than four years after the end of the year of assessment in which the income tax month falls cannot claim a repayment of USC, though credit may be given where the amount owed exceeds the repayment.
• Where Revenue refuse a USC repayment, the employer must be notified in writing and may appeal the decision to the Appeal Commissioners within 30 days.