USC with a medical card

digzy · 2015-10-15 10:19:43

I've just taken on a part time employee. My accountant just emailed me payslips and I see there's a USC deduction. She holds a medical card. Is a medical card holder exempt from the USC?

15-10-2015 11:19AM

#1

digzy

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I've just taken on a part time employee. My accountant just emailed me payslips and I see there's a USC deduction.
She holds a medical card. Is a medical card holder exempt from the USC?

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#2 15-10-2015 11:30AM

relax carry on

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digzy wrote: »

I've just taken on a part time employee. My accountant just emailed me payslips and I see there's a USC deduction.
She holds a medical card. Is a medical card holder exempt from the USC?

Reduced rates not exempt.

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#3 15-10-2015 11:31AM

SRASE

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Medical card holders are not exempt. If they earn less than €60,000 per annum they pay a reduced rate of 3.5% instead of 7% on income over €12,012

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