Association of Higher Civil and Public Servants


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Circ 24/2015

(02 Dec 2015)

Dear Branch Secretary

Members working in payroll sections brought to the attention of their union the fact that USC was intended to be treated in the final week of 2015 in a manner that would have been hugely detrimental to fortnightly paid staff.

In 2015 there is a 53rd pay week. For weekly paid staff, USC is paid each week on a basis that takes
account on each week of the fact that some income is exempted from USC and the remainder is
paid on a graduated scale.

In the case of fortnightly paid staff, and those who are paid every four weeks, (not monthly), the
USC to be paid in the 53rd week would have been on the full salary for that period, taking no
account of exempted income and would have been levied at the highest rate, taking no account of
the graduation in rates. The effect could have been to take an extra amount of up to €90 from the
pay packets of people in this situation, including the many Public Servants who are paid fortnightly.

After discussion among unions affected, the Chairperson of the Public Services Committee of
ICTU, Shay Cody, General Secretary of IMPACT, raised the matter at ministerial level.
The Minister for Finance has now included a provision in the Finance Bill that will include the
benefits of exemption thresholds and graduation for week 53 in the case of fortnightly and fourweekly
paid staff.

At present, the issue of whether the necessary adjustments in the relevant software can be made in
time is under investigation. If not, people affected will be able to seek a refund from Revenue when
they receive their P60s for 2015

Ciaran Rohan
AHCPS General Secretary

© 2018 Association of Higher Civil and Public Servants

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Association of Higher Civil and Public Servants