Our 2021 payroll software is available for download here.

USC Exempt Status v USC Exempt Income


Employers should be aware of the difference between USC exempt status (as per RPN/Tax Credit Certificate) and employees in receipt of USC exempt income.


If an employee expects their income to be less than €13,000 in the tax year they can contact Revenue to make a declaration of same - it is only the employee themselves that can make this declaration. Revenue will update the employee's USC status to USC exempt and issue a new Revenue Payroll Notification (RPN) to the employer. The employer will follow this instruction and USC will not be deducted from the employee accordingly.
 
If an employee is in receipt of USC exempt income, e.g. Community Employment Participants and Department of Social Protection (DSP) payments, these employees will not necessarily hold USC exempt status on the RPN/Tax Credit Certificate.  The exempt income itself should be flagged as USC exempt within the payroll. 
 
Community Employment Participants are allocated PRSI class A8 or A9.  Once PRSI Class A8 or A9 is assigned to the employees record in 'Revenue Details', the user will have the option to indicate that the employee's income is USC exempt. 

Simply tick the dedicated field 'Tick if CE scheme participant', as shown below.


 
 
 
 

Need help? Support is available at 01 8352074 or support@thesaurus.ie.

HelpCoronavirus (Covid-19) - Guidance for Thesaurus Users2021 Thesaurus Payroll Manager - System Requirements2021 Budget - Employer Summary2021 Payroll Manager - AvailabilityStarting the New Tax YearImporting from the previous yearMoving to Thesaurus Payroll Manager from another softwareGetting started - First Time UsersSetting up Thesaurus Payroll Manager for multiple usersCompany SetupDigital CertificatesAdd/ Amend EmployeesRevenue Payroll Notifications (RPNs)Payroll CalendarProcessing PayrollPayroll DeductionsPayroll Submission Requests (PSRs)Distributing PayslipsPaying EmployeesCorrectionsRevenue PaymentsRevenue - Contact Telephone NumbersReportsProcessing StartersProcessing LeaversBenefit in KindIllness BenefitParenting BenefitsPensionsChanging an Employee's Pay FrequencyYear End - 2020Backup and RestoreTransferring Payroll Manager from one PC to anotherCSOHolidaysLeave EntitlementsEmployment LawGeneralGlossary of Terms (Pre 2019)Thesaurus ConnectGDPREnd User Licence Agreement for Thesaurus Payroll Manager