Universal Social Charge manual updates

Feb 03, 2020

Revenue’s manual is updated to reflect the amendment made by Finance Act 2019 and the national minimum wage increase which took effect from 1 February.  As we reported last month, the USC threshold ceiling is increased by 2 percent rate from €19,874 to €20,484 as a result of the national minimum wage increase.  This change will be legislated for in Finance Bill 2020, until then it will be operated on an administrative basis by Revenue.