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Universal Social Charge

  • 25-11-2013 8:27pm
    #1
    RubyGirl
    Registered Users, Registered Users 2 Posts: 1,275 ✭✭✭


    Got a letter from Revenue, telling me there was an underpayment from 2011 and I owe them €230. What a horrid thing to get in the post when your not even working at the moment.

    Surely it's up to the employer from 2011 to pay this.


Comments

  • #2
    Howjoe1
    Closed Accounts Posts: 2,666 ✭✭✭Howjoe1


    RubyGirl wrote: »
    Got a letter from Revenue, telling me there was an underpayment from 2011 and I owe them €230. What a horrid thing to get in the post when your not even working at the moment.

    Surely it's up to the employer from 2011 to pay this.

    Seems harsh. I can understand,if the scenario was you underpaid tax(PAYE) through not claiming the right tax credits etc.

    But USC is a flat tax (a bit like PRSI) and the employer is obliged to apply USC where an exemption does not apply.

    Surely there is good grounds for Revenue pursuing the employer? You probably have nothing to lose contacting Revenue for clarification.

    I assume you only had PAYE income, and not an additional source of income from a self employment you would needed to pay USC on? or two employments that overlap in the year with the lower threshold or partial exemption applied twice?


  • #3
    I carried a watermelon
    Registered Users, Registered Users 2 Posts: 85 ✭✭I carried a watermelon


    The employer calculates and collects the USC on your wage. Underpayments will arise in 2011 if you had 2 employers at the same time and where receiving the full USC bands in both employments .I.e you received double USC bands.
    Unlike PRSI, the onus is on the employee to ensure that they are paying the correct rate of tax and usc. PRSI rates are the responsibility of the employer.


  • #4
    Howjoe1
    Closed Accounts Posts: 2,666 ✭✭✭Howjoe1


    I carried a watermelon wrote: »
    The employer calculates and collects the USC on your wage. Underpayments will arise in 2011 if you had 2 employers at the same time and where receiving the full USC bands in both employments .I.e you received double USC bands.
    Unlike PRSI, the onus is on the employee to ensure that they are paying the correct rate of tax and usc. PRSI rates are the responsibility of the employer.


    I suspect there was possible a second employment.

    But I am aware of someone who worked 52 weeks in the one job and the employer in error deducted no USC.

    Any possibility of the employer being held accountable in this scenario?


  • #5
    dbran
    Registered Users, Registered Users 2 Posts: 2,094 ✭✭✭dbran


    Hi

    My understanding is that that the employer would be accountable for the underdeclared USC if they had not operated the payroll system correctly. There may also be additional PRSI/PAYE if the inspector decided to re-gross the salary plus interest and penalties.

    dbran


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