2.1.4 Universal Social Charge (USC)

��˾��ҹ��

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Republic of Ireland /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.4 Universal Social Charge (USC)

Commentary

Republic of Ireland

The Universal Social Charge (USC) is a tax on an employee's income and benefits-in-kind (BIK). It is charged on an employee's gross income from all sources before any tax reliefs, capital allowances, losses, pension contributions or Pay-Related Social Insurance (PRSI). An employee cannot use deductions or RPNs

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

3.7.3 Maternity pay

2.2.1 ATP Livslang Pension

8.2 Failure to pay over withheld amounts

11. Work permit assessment tool

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

��˾��ҹ��

2.1.4 Universal Social Charge (USC)

Republic of Ireland

3.7.3 Maternity pay

2.2.1 ATP Livslang Pension

8.2 Failure to pay over withheld amounts

11. Work permit assessment tool

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

6.3.1 Employees with an overseas employer (secondees)

4.12 Beneficial loans

2.2 Social security contributions

8.2 Appeals process

6.2 Double tax relief

3.4 Special payments and one-sixth rule

3.7.3 Sale of shares

3.7.7 Occasional leave

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

2.1.3 Tax calculation

7.1 Commuting costs

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

2.1.4 Universal Social Charge (USC)

Republic of Ireland

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT