2026 USC correction: calculator error fixed
We fixed a local error in our 2026 USC tables. The corrected 2% band ends at €28,700 across the salary, bulk, payroll practice and USC lab tools.
Project update — local calculator error fixed · Applies from · Official announcement
What we fixed
A local error in our 2026 USC tables carried over the 2025 second-band ceiling of €27,382. We have corrected it to Revenue’s 2026 ceiling of €28,700 in the salary calculator, bulk calculator, payroll practice and USC lab, including the practice RPN response.
This is a correction to our tools. The official standard USC rules apply from 1 January 2026; Revenue’s 6 January eBrief reports the changes following Finance Act 2025.
| Annual income slice | Rate |
|---|---|
| First €12,012 | 0.5% |
| Next €16,688 (up to €28,700) | 2% |
| Next €41,344 (up to €70,044) | 3% |
| Balance above €70,044 | 8% |
Who is affected
The standard bands apply to employees subject to standard USC. Exemption and reduced-rate eligibility require separate checks. The eBrief also confirms the extension of reduced USC for qualifying medical-card holders to the end of 2027; that does not make all 2027 rates known.
A checked example
On €50,000 annual income subject entirely to standard USC, the band calculation is €60.06 + €333.76 + €639.00 = €1,032.82. This matches Revenue’s worked example. It isolates USC; it is not a complete net-pay calculation.
Before the correction, our standard-band calculation on €50,000 returned €1,046 USC. The corrected result is €1,032.82, a reduction of €13.18. For an otherwise unchanged annual salary estimate, take-home pay increases by the same amount.
What users should do
The salary calculator, bulk calculator, payroll practice and USC lab now use the standard 2026 second-band ceiling of €28,700. Select the correct tax year. Historical 2024 and 2025 bands remain available in the salary and bulk tools; the USC lab is a 2026 standard-rate exercise. Existing saved payroll runs are historical records and are not recalculated automatically.
Tax credits reduce PAYE, not USC. The annual salary estimator treats income of €13,000 or less as USC-exempt, but the USC deduction-card exercises assume standard liability; exemption and reduced-rate eligibility require separate checks. Confirm an actual RPN and current official guidance for payroll decisions.
Official sources
Try the related tools
These explanations support learning and indicative estimates. Check the official guidance for your circumstances. Report a correction.