Written answers
Thursday, 27 April 2023
Department of Finance
Universal Social Charge
Brendan Griffin (Kerry, Fine Gael)
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212. To ask the Minister for Finance the total revenue generated by the universal social charge for the 2021 financial year; the total estimated revenue for 2022 and 2023, respectively; if he will provide a breakdown for each category of income threshold; the total number of taxpayers contributing to each category, in tabular form; and if he will make a statement on the matter. [20091/23]
Brendan Griffin (Kerry, Fine Gael)
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215. To ask the Minister for Finance the total annual amount generated by the USC from taxpayers classed as self-employed; and if he will make a statement on the matter. [20197/23]
Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 212 and 215 together.
I am advised by Revenue that the total Universal Social Charge (USC) receipts broken down by PAYE and non-PAYE are presented in the table below. It is important to point out that figures in respect of 2023 are projections.
| Year | PAYE (€m) | Non-PAYE (€m) | Total (€m) |
|---|---|---|---|
| 2023 (f) | €4,610 | €625 | €5,235 |
| 2022 | €4,288 | €607 | €4,895 |
| 2021 | €3,742 | €625 | €4,367 |
| 2020 | €3,260 | €572 | €3,832 |
I am further advised by Revenue that the breakdown of the number of taxpayer units paying USC at each USC rate and the amount of liability associated with each USC rate is set out in the following table. It is important to note that in the table below taxpayer units may be included in some or all of the USC rate categories depending on their income levels. For example, a taxpayer unit subject to the USC surcharge of 3 per cent on non-paye income above €100,000 per annum, will also be classified in the 2 per cent, 4.5 per cent and 8 per cent rate categories. The data relates to 2020, the latest year for which tax returns data are currently available for dissemination. Couples who are married or in a civil partnership and elect to be jointly assessed are counted as one taxpayer unit, in all other cases a taxpayer unit represents an individual taxpayer.
| USC Rate | Number of Taxpayer Units | USC Liability (€m) |
|---|---|---|
| 2% | 1,822,800 | 514 |
| 4.5% | 1,466,000 | 1,822 |
| 8% | 301,800 | 1,426 |
| Surcharge (3%) | 13,800 | 67 |
| Total | N/A | €3,830 |
I am further advised by Revenue that the breakdown of taxpayer units by ‘Range of USC income’, as well as their USC liability, for the tax year 2020, is set out in the following table.
| - | Range of USC Income | Number of Taxpayer Units | USC Liability (€m) |
|---|---|---|---|
| 0 | 10,000 | 931,200 | 0.00 |
| 10,000 | 12,000 | 68,900 | 0.00 |
| 12,000 | 13,000 | 32,400 | 0.00 |
| 13,000 | 14,000 | 39,000 | 3 |
| 14,000 | 15,000 | 38,700 | 4 |
| 15,000 | 17,000 | 75,000 | 10 |
| 17,000 | 20,000 | 106,500 | 20 |
| 20,000 | 25,000 | 176,600 | 53 |
| 25,000 | 27,000 | 72,100 | 32 |
| 27,000 | 30,000 | 105,700 | 57 |
| 30,000 | 35,000 | 163,700 | 113 |
| 35,000 | 40,000 | 142,400 | 127 |
| 40,000 | 50,000 | 217,700 | 255 |
| 50,000 | 60,000 | 152,100 | 235 |
| 60,000 | 70,000 | 118,000 | 233 |
| 70,000 | 75,000 | 50,000 | 116 |
| 75,000 | 80,000 | 42,200 | 110 |
| 80,000 | 90,000 | 68,500 | 208 |
| 90,000 | 100,000 | 51,800 | 186 |
| 100,000 | 150,000 | 128,500 | 665 |
| 150,000 | 200,000 | 40,600 | 362 |
| 200,000 | 275,000 | 20,400 | 288 |
| Over | 275,000 | 19,800 | 755 |
| Totals | 2,861,600 | 3,830 |
Figures in relation to the count of taxpayer units have been rounded to the nearest hundred, while liability figures have been rounded to the nearest million. Rounding differences may apply.
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