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Universal Social Charge Rates

 Standard rates of Universal Social Charge

2017 Rate 2016 Rate 2015 Rate 2011 – 2014 Rate
On the first €12,012 0.5% On the first €12,012 1% On the first €12,012 1.5% On the first €10,036 2%
On the next €6,760 2.5% On the next €6,656 3% On the next €5,564 3.5% On the next €5,980 4%
On the next €51,272  5% On the next €51,376 5.5% On the next €52,468 7% On the Balance 7%
On the balance 8% On the balance 8% On the balance 8%

 

Reduced rates of Universal Social Charge

2017 2016 2015 2013 – 2014 2011 – 2012
Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less Individuals aged 70 years or over whose aggregate income for year is €60,000 or less Individual aged 70 years or over
Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less  Individuals who hold a full medical card (regardless of age)
0.5% – on the first €12,012 1% – on the first €12,012 1.5% – on the first €12,012 2% – on the first €10,036 2% – on the first €10,036
The 2.5% rate applies to all income over €12,012 The 3% rate applies to all income over €12,012 The 3.5% rate applies to all income over €12,012 The 4% rate applies to all income over €10,036 The 4% rate applies to all income over €10,036

Exempt categories of Universal Social Charge

2016 – 2017 2015 2012 – 2014
Where an individual’s total income for a year does not exceed €13,000 Where an individual’s total income for a year does not exceed €12,012  Where an individual’s total income for a year does not exceed €10,036
All Dept of Social Protection payments All Dept of Social Protection payments All Dept of Social Protection payments
Income already subjected to DIRT Income already subjected to DIRT Income already subjected to DIRT