S.I. No. 619/2015 - Universal Social Charge (Amendment) Regulations 2015.

1. Ensure that employees who have an extra pay day falling on 31 December 2015 and in subsequent years continue to pay the same amount of USC on that extra pay day as they paid on their previous pay days, and

2. Give effect to the changes announced in the Budget in relation to the USC rates and bands that will apply for 2016 and subsequent years.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

5

th January

, 2016.

The Revenue Commissioners, in exercise of the powers conferred on them by section 531AAB of the

Taxes Consolidation Act 1997

(No. 39 of 1997), hereby make the following regulations