The USC rates are updated as a result of an amendment to section 531AN of the Taxes Consolidation Act, 1997. The updates are given below.
| Year | Cut Off Point | Weekly | Fortnightly | Monthly | 4- Weekly |
|---|---|---|---|---|---|
| 2023 | € 22,920.00 | € 440.77 | € 881.54 | € 1,910.00 | € 1,763.08 |
| 2024 | € 25,760.00 | € 495.38 | € 990.77 | € 2,146.67 | € 1,981.54 |
Note: The 4.50% Cut-off point has been reduced to 4% from 01st January 2024.
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