Are PRSI & USC from Different Employers Combined?

Hello. My partner has income from 2 different sources. She earns about €450 a week from her main employment, and thus is over the weekly threshold of €353 for PRSI and also the annual threshold of €10,000 for USC, and her employer makes the appropriate deductions.

She also as a second evening job where she earns about €150 per week and thus from this employment is under the weekly threshold for PRSI and under the annual threshold for USC. Her employer is not deducting PRSI or USC. Is this correct?

In other words, because her combined income is over the weekly PRSI threshold and over the annual USC threshold, should she not have PRSI and USC deducted from her second evening job?

Thank you in advance for any help

No PRSI is due from the evening job. I was in a similar position and asked Social protection and was told that no PRSI is due in an individual employment if under the limit; no matter what the total is of the various employments you may have.

Re the USC I think USC at 7% should be deducted from the second job as the 2% and 4% bands have been used up in the main job. But I think you should check with revenue on this.

Thank you for your help!

BudgetBrenda said:

Re the USC I think USC at 7% should be deducted from the second job as the 2% and 4% bands have been used up in the main job. But I think you should check with revenue on this.

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Correct - her Cert of tax credits should have the USC bands and %s on it