What is Universal Social Charge?
The '''Universal Social Charge''' is a tax on [[income]] in the [[Republic of Ireland]]. It replaced the income levy and the health levy (also known as the health contribution) since 1 January 2011. It is charged on a person's ''gross income'' before any [[pension]] contributions or [[Pay Related Social Insurance]]. If a person's income is less than €13,000 they pay no Universal Social Charge. (This limit was €4,004 in 2011, €10,036 from 2012 to 2014 and €12,012 in 2015.) Once income is over this limit, a person pays the relevant rate on all income. For example, a person with income of €13,000 will pay no USC. A person with income of €13,001 will pay 0.5% on income up to €12,012 and 2.5% on income between €12,012 and €13,001.<ref>{{Cite web|last=Citizensinformation.ie|title=Universal Social Charge (USC)|url=https://www.citizensinformation.ie/en/money-and-tax/tax/income-tax/universal-social-charge/|access-date=2024-03-06|website=www.citizensinformation.ie|language=en}}</ref> Aggregate income for these purposes does not include payments from the [[Department of Social Protection]]. ==References== {{reflist}} [[Category:Taxation in the Republic of Ireland]]