Company never registered me for USC after new year

crusha101

Hi , just looking for a quick bit of advice.

late last year I started my first full time job out of college. I paid my USC for the months i was employed in the new job last year but for some reason my USC status changed to exempt in 2019, so for the first few months of this month I wasn't paying USC and was unaware of this until informed by the company last month so then i was hit with a bill in this months payslip for USC back dated to January.

I have no issue paying this bill as it is tax owed but I am just wondering was this my responsibility or the companies responsibility to ensure my tax details were correct, i find it strange that my tax was deducted correctly for last year but not for this year.

Thank you for any help.

Stratvs

It is the taxpayers responsibility to ensure their tax credits and USC status is correct. The employer has no part in that. They just implement what they are told by Revenue.

USC status is tricky and if you were exempt in 2018 you might have been initially deemed exempt for 2019 but with payroll reporting now being done weekly/monthly to Revenue by the employer your pay may have triggered a USC non-exempt status hence the back USC to 01/01/19.

CIARAN_BOYLE

100% your responsibility.

Your company implements what the cert revenue gives them says. They have no responsibility.

If the cert says full emergency tax then it's full emergency tax. If the cert days no tax then it's no tax.

What's on the cert is between you and revenue.

FluffPiece

I was in same boat. Declared exempt this year when I shouldn't have been. Logged in to my revenue account and sent an enquiry and it was resolved within a week or so.

The onus is on yourself.

crusha101

Perfect, thanks for clearing things up.