Why is Gross Pay for USC purposes different?

errigal

Registered User
Messages
107
Hi

Just got my P60

In Section A my total pay is substantially less than in Section D in the section "Gross Pay for Universal Social Charge purposes"

Why would these numbers be different ?

TIA
 
The USC is charged on pay before pensions or income continuance premiums are deducted whereas PAYE is charged on pay net of same. That's likely to be the reason.
 
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