The National Minimum Wage increased by €0.30 to €10.10 per hour from 1 February 2020. To that end a full time worker on minimum wages with 39 hours of paid work would earn €20,484 per annum. As a consequence, Revenue announced a change to the USC thresholds to raise the ceiling of the 2% rate from €19,874 to €20,484 for 2020 thereby ensuring that 2% remains the highest rate of USC chargeable on income of full-time minimum wage workers.

The necessary legislation to give statutory effect to these changes will be legislated for later in 2020, in the interim Revenue have agreed that changes will be implemented on an administrative basis for 2020.

USC Charges 2020

Up to €12,0120.5%
The next €8,4722%
€20,484 – €70,0454.5%
€70,045 – €100,0008%
Income > €100,00011%

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