USC for 2015 – Changes by Revenue for Employers and Pension Providers

USC for 2015 – Important Revenue Notice for Employers and Pension Providers

Changes to the rates and thresholds of Universal Social Charge (USC) for 2015

The rates and thresholds of the USC are changing with effect from 1 January 2015. Employers/ pension providers should ensure that their payroll software is updated to facilitate these changes. Further information is available in Revenue’s USC Frequently Asked Questions (FAQ).

2015 Employer Tax Credit Certificates (P2Cs)

In December 2014, Revenue will issue 2015 Tax Credit Certificates (P2Cs) to employers/pension providers for all employees, advising the rates and thresholds applicable from 1 January 2015. In the situation where an employer/pension provider has not received 2015 P2Cs in time to run January 2015 payroll(s), employers/pension providers should follow the instruction found in question 4.33 of the USC FAQ document.

Change to Form P45

Both the ROS and paper Form P45 are currently being updated to accommodate the third USC cut-off point. The updated paper P45 will be available to non-ROS employers from mid-December 2014 and can be ordered from: Revenue’s Forms & Leaflets Service Telephone (24-Hour service) 1890 30 67 06 If calling from outside the Republic of Ireland please phone + 353 1 70 23 050 Email:

Illness Benefit and Occupational Injury Benefit notification letters from the Department of Social Protection (DSP)

As mentioned in an earlier Employer Notice in April last, the DSP use Revenue’s ROS in-box facility to deliver Illness Benefit notification letters directly to all ROS enabled employers, to assist them in the correct taxation of Illness Benefit through payroll. Employers are reminded that they must access their ROS Inboxes in order to view these letters.

Secure Email

To ensure the confidentiality of client information in transmitting confidential and personal data, Revenue has a secure email system in place. This system allows employers to send and receive emails in a secure manner. Emails from employers containing confidential or personal data should only be transmitted via secure email. The only email system which Revenue will use in replying to such queries is the secure email system. Instructions on registering for, and accessing, secure email are available on Revenue’s website at Online services/Secure email. Please note that it can take up to 3 days for passwords to issue. eBrief 69/2014 provides further information on Revenue’s secure email policy. The Employer Customer Service Unit provides information and support to employers. Contact details as follows:

Telephone:1890 25 45 65 (+ 353 67 63400 if ringing from outside the Republic of Ireland)