Written answers

Thursday, 20 December 2012

Department of Finance

Universal Social Charge

Photo of Seán FlemingSeán Fleming (Laois-Offaly, Fianna Fail)
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To ask the Minister for Finance if he will outline the situation whereby public servants receive arrears as salary paid to them in 2012 which relate to 2010 and 2011; the level at which the universal social charge is payable in respect of these arrears; and if he will make a statement on the matter. [57596/12]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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The position is that Universal Social Charge (USC) is payable on aggregate income arising in the tax year. This includes any arrears, bonuses or deferred pay that may be paid during the year. Therefore, where any individual receives arrears of salary in 2012 which relate to 2010 or 2011, USC is chargeable in 2012.

The standard rates of Universal Social Charge for 2012 are:

- 2% on the first €10,036

- 4% on the next €5,980

- 7% on the balance.

An individual whose total income for a year does not exceed €10,036 is exempt from USC. Further information on the USC is available from the Revenue website at: .


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