Two charges, separate from PAYE
The Universal Social Charge (USC) is a banded charge on most income, from 0.5% up to 8%, with an exemption if you earn €13,000 or less in the year. PRSI (Pay Related Social Insurance) funds social welfare and the State Pension, charged at 4.2% of gross for most employees in 2026.
Both sit on top of income tax, which is why your total deductions are higher than PAYE alone.
Common questions
For 2026: 0.5% on the first €12,012, 2% to €28,700, 3% to €70,044 and 8% above. If your total income is €13,000 or less, you are exempt from USC.
Most employees (Class A) pay 4.2% of gross pay in 2026, rising to 4.35% from October 2026. There is no PRSI on weekly earnings of €352 or less.
No — USC and PRSI are separate charges with their own thresholds, on top of PAYE income tax.