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USC when working two jobs

  • 17-08-2015 9:54am
    #1
    Valetta
    Closed Accounts Posts: 2,611 ✭✭✭


    If a person has two jobs as follows:

    Job 1 ~ €300 per week

    Job 2. ~ €120 per week.

    How does the charging of USC work from the perspective of the second employer?
    I presume their payroll software will see that their earnings are beneath the exemption limit, and not charge any USC.

    Is there a way to ensure the employee does not end up with an underpayment at the end of the year?

    Thanks


Comments

  • #2
    gerrybbadd
    Registered Users, Registered Users 2 Posts: 10,301 ✭✭✭✭gerrybbadd


    Valetta wrote: »
    If a person has two jobs as follows:

    Job 1 ~ €300 per week

    Job 2. ~ €120 per week.

    How does the charging of USC work from the perspective of the second employer?
    I presume their payroll software will see that their earnings are beneath the exemption limit, and not charge any USC.

    Is there a way to ensure the employee does not end up with an underpayment at the end of the year?

    Thanks
    It depends on the way the USC is allocated on the Tax Credit Cert

    If one employer has all of the USC, then the 2nd employer would be obliged to deduct the USC at the top rate, regardless of the income being below the threshold.


  • #3
    Valetta
    Closed Accounts Posts: 2,611 ✭✭✭Valetta


    Thanks for that.

    I didn't realise USC was mentioned on the Tax credit cert at all.

    I suppose a call to Revenue would sort it out fairly quickly.


  • #4
    gerrybbadd
    Registered Users, Registered Users 2 Posts: 10,301 ✭✭✭✭gerrybbadd


    Valetta wrote: »
    Thanks for that.

    I didn't realise USC was mentioned on the Tax credit cert at all.

    I suppose a call to Revenue would sort it out fairly quickly.

    Ya, it's been on the Certs since the 2nd year it was introduced.

    First year was an epic fail, all employers operated on a Week 1 Basis, which meant if you had 2 employments, both gave the Rate Bands, when only 1 rate band was due across all employments. A lot of people had underpayments.


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