USC (Universal Social Charge) is an Irish tax on income above certain thresholds. It applies to most income types, including wages, self-employment profit, and some pensions, and is separate from standard income tax and PRSI.

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How USC is charged\n

USC uses its own bands and rates, which can change in the annual budget. Employers usually deduct USC through PAYE along with income tax. Self-employed people account for USC when filing with the Revenue Commissioners.

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USC vs PRSI\n

PRSI funds social insurance benefits such as certain illness and pension entitlements. USC is a broader charge on income with different rules and exemptions. Both reduce your net income compared with gross pay.

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Check current USC rates and exemptions on Revenue’s website. Budget in bunq using take-home pay after all payroll deductions.