Universal Social Charge Regulations 2011
17 Deduction where additional pay day in USC year
(1) This Regulation applies where—
(a) an employer paying relevant emoluments has received a certificate of rate cut-off points in respect of an employee from the Revenue Commissioners,
(b) relevant emoluments are paid on 31 December in any USC year or, if that year is a leap year, on 30 or 31 December in that year, to or on behalf of an employee [1]>who is paid weekly<[1][1]>who is paid weekly or fortnightly<[1], and
(c) relevant emoluments are paid to or on behalf of an employee where the Revenue Commissioners send notice to the employer of that employee directing that this Regulation shall apply.
[2]>
(2) Subject to paragraph (3), where this Regulation applies, Regulation 15 shall apply to payments of relevant emoluments to which this Regulation applies as if the reference in paragraph (1)(b) of Regulation 15 to the “date of payment” was a reference to the immediately preceding date on which relevant emoluments were paid.
<[2]
[2]>
(2) Regulation 15 shall not apply to payments of relevant emoluments to which this Regulation applies and on making any such payment the employer shall deduct USC therefrom in accordance with Regulation 15 as if the payment had been made on the previous 1 January.
<[2]
[3]>
(3) Where this Regulation and Regulation 22 apply, on making any payment of relevant emoluments to which this Regulation applies, the employer shall deduct USC from those emoluments, without regard to rate cut-off points, at the highest rate indicated on the certificate of rate cut-off points sent under Regulation 10(2) in respect of the employee referred to in paragraph (1).
<[3]
(4) On making any such payment referred to in paragraph (1), the employer shall record—
(a) the date of the payment,
(b) the amount of the relevant emoluments,
(c) the rate cut-off points where a certificate of rate cut-off points is held,
(d) the cumulative relevant emoluments at the date of payment where the employee has not ceased to be employed by that employer,
(e) the rate applied to the relevant emoluments, and
(f) the amount of USC (if any) deducted on making the payment.