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 Social Protection (DSP) 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

BrightPay's Covid-19 Resources Hub Employment Wage Subsidy Scheme (EWSS) - effective from 1st September 2020Layoff and Short-time Working under Covid-19 Returning staff to work How to use BrightPay if you need to work from home

2022 BrightPay - System Requirements Bright ID

Order BrightPay using your Bright ID

2022 Budget - Employer Summary 2022 BrightPay - Availability Introduction to BrightPay Starting the New Tax Year

Ordering for the new tax year How do I start processing 2022 payroll?Will my ROS digital certificate import over to 2022 BrightPay?Revenue Payroll Notifications - Transition to the new tax year Why are my employees on Emergency Basis at the start of the 2022 tax year?

Importing from the Previous Tax Year

Importing from BrightPay 2021

Installing BrightPay

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Moving from Thesaurus Payroll Manager to BrightPay

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Moving BrightPay to a new PC Bureau Enhancements - Additional Functionality

BrightPay Start Up Window Client Details Importing Multiple Employers from CSV File Bureau Statistics Report Importing Saved Reports from another BrightPay Data File Updating Existing Employee Details from a CSV File

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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Why do I need to add my Revenue Digital Certificate?Adding a Revenue Digital Certificate - Employers Adding a Revenue Digital Certificate - Agents Saving a ROS Digital Certificate on to your computer Transferring a ROS Digital Certificate from one computer to another

Personal Employment Revenue Details Payment HR CSO Setting up Employees using the RPN Updating Existing Employee Details from a CSV File Re-hiring an Employee Generating Employee Works Numbers Employee Count Report Employee Address Labels

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What is a Revenue Payroll Notification (RPN)?Employment Identifier RPN Number Retrieving your Employee RPNs each pay period Setting up Employees using the RPN

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Processing Weekly Payroll Processing Fortnightly Payroll Processing Monthly Payroll Processing 4-Weekly Payroll Net to Gross Payments Allocating an Employee's Pay across Departments Additions and Deductions Entering Pension Deductions Setting a Pension AVC to repeat Pre-paying an Employee Cycle to Work Scheme Zeroising Payslips (Batch Operation)Setting pay items to auto-zeroise Finalising Payslips Week 53

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

Additional Superannuation Contribution (ASC)

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

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