Glossary · USC and PRSI
USC for the self-assessed
Self-employed people pay USC through preliminary tax and their Form 11, not through payroll.
If you file a Form 11, USC on your self-employed and other non-PAYE income is worked out on the return. You pay it with your income tax. You pay an estimate as preliminary tax, and the balance with the next year's return.
Work it out
Related terms
Universal Social Charge (USC) · Preliminary tax · Form 11
All terms · General information, not tax advice.