USC on a mix of PAYE and non paye income

[Brendan Burgess]

The self employed pay 11% USC on income above €100,000

It's not really self-employed income, is it not on all non-paye income?

So a landlord with €120,000 in rental income would pay it on the €20,000?
A person with dividend income of €120,000 would pay it on the €20,000?

If a PAYE employe has a PAYE income of €100,000 and €20,000 in dividend income, do they pay the 11% on the €20,000 or do they need in excess of €100,000 non paye income before they become liable to it?

 

[Leaky1]

The self employed pay 11% USC on income above €100,000

It's not really self-employed income, is it not on all non-paye income?

So a landlord with €120,000 in rental income would pay it on the €20,000?
A person with dividend income of €120,000 would pay it on the €20,000?

If a PAYE employe has a PAYE income of €100,000 and €20,000 in dividend income, do they pay the 11% on the €20,000 or do they need in excess of €100,000 non paye income before they become liable to it?

A PAYE employee/pensioner would not be liable to the extra 3% USC (8% + 3%: the 11% rate you mention) in this example. They would need to have non-PAYE income in excess of €100,000 for Revenue to apply the extra 3%.