USC Exempt Status v USC Exempt Income

Employers should be aware of the difference between USC exempt status (as per RPN/Tax Credit Certificate) and employees in receipt of USC exempt income.

If an employee expects their income to be less than €13,000 in the tax year they can contact Revenue to make a declaration of same - it is only the employee themselves that can make this declaration. Revenue will update the employee's USC status to USC exempt and issue a new Revenue Payroll Notification (RPN) to the employer. The employer will follow this instruction and USC will not be deducted from the employee accordingly.

If an employee is in receipt of USC exempt income, e.g. Community Employment Participants and Department of Employment Affairs and Social Protection (DEASP) payments, these employees will not necessarily hold USC exempt status on the RPN/Tax Credit Certificate. The exempt income itself should be flagged as USC exempt within the payroll.

Community Employment Participants are allocated PRSI class A8 or A9.

Once the PRSI category of Community Employment, A8 or A9 is assigned to the employee's record in 'Revenue Details', all income for the employee will be classified as USC exempt (regardless of any USC rates or bands which may be updated from the RPN).

Need help? Support is available at 01 8352074 or [email protected].

Coronavirus (Covid-19) - Guidance for BrightPay users

Level 5 Restrictions - Possible Payroll Implications BrightPay's Covid-19 Resources Hub Employment Wage Subsidy Scheme (EWSS) - effective from 1st September 2020Temporary Covid-19 Wage Subsidy Scheme (TWSS) - effective until 31st August 2020Layoff and Short-time Working under Covid-19 Returning staff to work How to use BrightPay if you need to work from home

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Universal Social Charge (USC) - General Information USC Exempt Status v USC Exempt Income

Additional Superannuation Contribution (ASC)

Adding a New Company (using the New Company wizard)Adding Employees using a Revenue Payroll Notification (RPN)Additional Employer Information Adding/ Amending Departments Setting up Initial Rates of Pay Adding/ Amending Hourly Rates Adding/ Amending Daily Rates Adding/ Amending Piece Rates Adding/ Amending Addition Types Adding/ Amending Deduction Types Adding/ Amending Pension Schemes Adding/ Amending Savings Schemes Adding/ Amending Bank Accounts Employer Calendar

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Payroll Journals - Overview Quickbooks SAGE Xero

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Frequently Asked Questions GDPR and Thesaurus Software GDPR and the Payroll Bureau Data Processor Agreement