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 |
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