USC Exempt Status v USC Exempt Income

USC Exempt v USC Exempt Income

Employers should be wary of the difference between USC exempt status (as per P2C/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 employees USC status to USC exempt and issue a new P2C/tax credit 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, Department of Social Protection payments, these employees will not necessarily hold USC exempt status on the P2C/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 A8 or A9 is assigned to the employees record in Revenue Details the user will have the option to indicate that the employees 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 thesauruspayrollsupport@brightsg.com.

Help 2017 Budget - Employer Summary Ordering for next year Payroll Upgrades Payroll Calendar Calculator Civil Service Mileage Rates Exporting payroll journals to accounts software Gift Cards - Integration and tracking

Glossary of Terms

English Cantonese Czech Hungarian Latvian Lithuanian Mandarin Polish Portuguese Romanian Russian

Payroll Deductions

Universal Social Charge (USC)Universal Social Charge (USC) - Calculations USC Exempt Status v USC Exempt Income PAYE PRSI Local Property Tax (LPT)Bike to Work Scheme Pension Related Deduction (PRD) or Pension Levy

Getting started

Getting Started

Importing from previous year

Importing Your Company and Employee details from the previous tax year

Adding a new company Creating a company using a Revenue P2C file

Add/ Amend Employees

Personal details Revenue details Additions Deductions Departments Cumulatives - Mid Year Set up HR CSO Exporting P2C files from ROS Import the P2C file / Update from the P2C File

Notifying ROS of new employees

Submitting a P45 Part 3 to ROS Submitting a P46 to ROS Submitting a Batch P46 to ROS

Processing Payroll

Weekly Input Monthly Input Fortnightly Input Net to Gross Input Payroll Preview - Quick Edit Backup data files Import Hours from Text or CSV File Full periodic CSV Import Print Payslips Payslip Workings Email payslips Computational Anomaly Directors Fees Share Based Remuneration Specify end dates for additions or deductions

Bank Payment File - SEPA Bank Payment File - Standard 18

Payroll Summary / Audit Trail P30 Details Pensions Additions/Deductions Other Reports

P30 Monthly Return P30 Quarterly Return P30 by Week Number vs. P30 by Date P30 Payments Record P30 FOR ROS

Processing Leavers

Issuing a P45 Issuing a mid month P45 Preparing a ROS P45 Submitting a P45 to ROS

Benefit in Kind

Benefit in Kind - General Information BIK Cars and Vans BIK Preferential Loan BIK Annual Benefits BIK One Off Benefits

Illness Benefit

Illness Benefit - Employer Responsibilities Employer Does Not Pay Sick Leave Employer pays Employee while out sick Employer receives Illness Benefit payment

Maternity Benefit

Taxation of Maternity Benefit

Paternity Benefit

Taxation of Paternity Benefit

Setting Up Pension Deductions NECI Pensions Normal pension report CWPS Pension report Remittance (Pension)

Reversing the Payroll

Reversing the last pay period Reversing more than one pay period Re-starting the Payroll Year

Backup and Restore

Backing up your Payroll Data Restoring your Payroll Data Backup ALL Companies

Preparing the ROS P35 file Submitting the ROS P35 Uploading multiple P35 Files with the same PAYE number to ROS P60s Week 53 P35 - Medical Insurance eligible for tax relief 2017 End of Year Guide

Holiday Entitlements - Useful Information Processing holiday pay Holiday calculator Holiday planner Accrual of Annual Leave Whilst on Sick Leave

Leave Entitlements

Holiday Entitlements Maternity Leave Paternity Leave Parental Leave Adoption Leave Carers Leave

Employment - General Organisation of Working Time Act, 1997 Minimum Wage Minimum Notice, Dismissals etc.Children & Young Persons Sample HR templates and forms Workplace Relations Commission

Transferring Payroll Manager from one PC to another

Transferring Payroll Manager using a backup file Transferring Payroll Manager using the installation folder

Thesaurus Connect

Thesaurus Connect - Overview Connecting an Employer to Thesaurus Connect Customising your Thesaurus Connect Account Assigning a New User in Thesaurus Connect Editing/Deleting a User from Thesaurus Connect Enabling Employee Access to Self Service Configuring Employee Self Service Options Disabling/Editing Employee Access to Self Service Inviting Employees to use Self Service Backing up to Thesaurus Connect Restoring from a Thesaurus Connect Backup Employer Self Service PortalEmployee Self Service Portal

Frequently Asked Questions GDPR and Thesaurus Software GDPR and the Payroll Bureau