From 2012 the Revenue Commissioners will be changing the basis for deducting the Universal Social Charge (USC) from the present 'week-one' basis to a 'cumulative' basis (similar to the present operation of PAYE).  Revenue will be consulting with payroll practitioners and software developers to ensure that employers have the necessary systems available to deduct USC on a cumulative basis from 2012.  Revenue will be notifying employers of the change and referring them to the frequently asked questions (FAQ) document which will be made available on their website. 

Please note that under this development employees paying the correct USC will see no difference in their deductions, notwithstanding changes the Minister of Finance may introduce in the December budget.

For further information on the change, contact: Martin Corcoran, PAYE Planning and Support Office of the Revenue Commissioners Tel: 01-4244206 or email:  mcorcoran@revenue.ie.