Being charged the USC

deadybai

Hi.
I recently have taken up an internship in which I get expenses of 200euro per month. My first pay came today of 100 euro (I started 2 weeks ago) but I was deducted 1.50.

Is this correct? I looked up on citzens information and it said;

"If your income is less than €12,012 you pay no Universal Social Charge (USC)"

"You pay the Universal Social Charge if your gross income is more than €12,012 per year"

ncur

Your employer deducts it on behalf of Revenue, so is there a Payroll office in the company that can sort this out for you?

Also, from www.citizensinformation.ie

From 1 January 2012
With effect from 1 January 2012, for PAYE taxpayers, the deduction of USC changed from a pay period by pay period basis to a cumulative basis, similar to the way PAYE is deducted. This means that your USC deductions are spread out evenly over the year and the correct amount of USC is deducted at the end of the year. Overpayments of USC should not arise. If, however, at the end of the year you think you have overpaid USC, you can review your USC and tax on PAYE Anytime or you can contact your local Revenue office for a review of your USC deductions. You can register for PAYE Anytime.

If you have become unemployed during the year you can reclaim any overpayments of income tax and USC using Revenue's tax repayment Form P50 (pdf).

Obviously it isn't correct and you can claim back anything you've been overcharged. I would get a PAYE Anytime account if you don't have one, you can claim it back through that.