Universal Social Charge (USC) Refunds

The Universal Social Charge was introduced in 2011 to replace the Income levy and the health levy portion of the PRSI charge.

See how is USC being charged in the current year – and in the 4 previous years for which we can check for refunds.

Universal Social Charge – Rates & Limits

2016

2017

2018

2019

2020

€0 to €12,012

1%

€0 to €12,012

0.5%

€0 to €12,012

0.5%

€0 to €12,012

0.5%

€0 to €12,012

0.5%

€12,012 to €18,668

3%

€12,012 to €18,772

2.5%

€12,012 to €19,372

2%

€12,012 to €19,874

2%

€12,012 to €19,874

2%

€18,668 to €70,044

5.5%

€18,772 to €70,044

5%

€19,372 to €70,044

4.75%

€19,874 to €70,044

4.5%

€19,874 to €70,044

4.5%

€70,044 and above

8%

€70,044 and above

8%

€70,044 and above

8%

€70,044 and above

8%

€70,044 and above

8%

 

For 2016:  Full Medical Card holders and people over 70 who earn less than €60,000 will only have to pay 3% on earnings above €12,012.  But if they earn over €60,000, then the normal rates above apply.

For 2017:  Full Medical Card holders and people over 70 who earn less than €60,000 will only have to pay 2.5% on earnings above €12,012.  But if they earn over €60,000, then the normal rates above apply.

For 2018-2020:  Full Medical Card holders and people over 70 who earn less than €60,000 will only have to pay 2% on earnings above €12,012.  But if they earn over €60,000, then the normal rates above apply.

USC Exemption:
If your income is €13,000 or less you pay no USC. Once your income is over this limit, you pay the relevant rate of USC on all of your income. For example, if in 2017 you have income of €13,000 you will pay no USC. If you have income of €13,001 and more you will pay 0.5% on income up to €12,012, 2.5% on income between €12,012 and €18,722, 5% on income between €18,722 and €70,044 and 8% on income above €70,044.

Claiming USC Refunds

At Red Oak Tax Refunds, we check for refunds of USC for Medical Cards and for any overpayments due to working more than one job or not working part of the year.

We don’t need any P60’s or P45’s to check for USC refunds – We check for USC refunds as part of a normal tax refund application!