USC concession for Medical Card Holders

[Ryan]

I have a discretionary medical card due to a chronic illness.
I have received a Bonus payment in work which takes my income for the year over the €60,000 cap for the 2% concession rate.

Will my entire income now be subject to the normal rates of USC or just the portion over €60K?

 

[Strong John]

Entire income

In 2025 the 3rd rate is 3% so won't hurt as much as when it was 4% in earlier years

 

[Ryan]

Some will be in the 8% rate unfortunately