Part 18D-0-1 Universal Social Charge Operational Manual 1. Introduction The Universal Social Charge, (USC) is a tax payable on gross income, including notional pay, after any relief for certain trading losses and capital allowances, but before pension contributions. All individuals are liable to pay the Universal Social Charge if their gross income exceeds the threshold of €13,000 p.a. (€12,012 […]

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