Irish Budget 2017- cuts to lowest three USC rates

Irish Budget 2017: cuts to lowest three USC rates

Oct 26, 2016

On October 11, 2016 the Irish Minister for Finance, Mr. Michael Noonan, announced his Budget. One of the notable tax changes is the reduction of the USC rates, €335m have been allocated for this particular purpose.

The Universal Social Charge which came into effect on 1 January 2011 as temporary measure is a tax payable on gross income, including notional pay, after any relief for certain trading losses and capital allowances, but before pension contributions. All individuals are liable to pay the USC if their gross income exceeds the threshold of €13,000.

From January 1, 2017 the three lower rates of USC will be reduced by 0.5%. There is also an adjustment to the bands to ensure that the salary of a full time worker on the minimum wage remains outside the top rates of USC. Income of €13,000 or less is still exempt from USC.

In all other cases, the following rates will apply for 2017:

the first rate of USC will be 0.5% on income over €12,012
the second rate will be 2.5% on income between €12,012 and €18,772
the third rate will be 5% on income between €18,773 and €70,044

The higher rates of USC on income over €70,044 are unchanged. There was also a small increase in the level of income at which the 5% rate of USC will be paid. This has increased from €18,668 to €18,772. Medical card holders and people over 70 years of age who earn below €60,000 will pay a maximum USC rate of 2.5%.

The USC is estimated to be imposed on 1.66 million taxpayers next year and the majority of the workers who pay the Universal Social Charge earn less than €40,000. Though small, these measures are designed to improve the net salary of low and middle income earners and will benefit all taxpayers. Abolishing the USC would be not possible at the moment as to do so would put vital services at risk. However, said Fianna Fáil, should the economy continue to recover, there will be scope to continue to ease the burden imposed by the USC.

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Data Processing Terms of Business for Suppliers

DATA PROCESSING TERMS

In order that you as a service provider and data processor (referred to as “Processor” or “you” or “your”) may provide or continue to provide certain services (the “Services”) to us, the Business and data controller (referred to as “the Business” or “we”, “us” or “our”), you have agreed that these data processing terms (“Terms”) shall apply (notwithstanding any other terms and conditions applicable to the delivery of the Services to the contrary) in order to address the compliance obligations imposed upon the Business and its Clients pursuant to the Data Protection Law. These Terms shall constitute a separate agreement or they may be incorporated by reference in the relevant Services agreement, as the case may be.

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NOW IT IS HEREBY AGREED as follows:

SCHEDULE: Security measures

Processor shall put in place the following measures, as applicable.

Minimum technical measures

Firewalls which are properly configured and using the latest software;
user access control management;
unique passwords of sufficient complexity and regular expiry on all devices;
secure configuration on all devices;
regular software updates, if appropriate, by using patch management software;
timely decommissioning and secure wiping (that renders data unrecoverable) of old software and hardware;
real-time protection anti-virus, anti-malware and anti-spyware software;
https;
encryption of all portable devices ensuring appropriate protection of the key;
encryption of personal data in transit by using suitable encryption solutions;
multi-factor authentication for remote access;
WPA-TKIP secured WiFi access;
delinquent web filtering and other appropriate internet access restrictions;
intrusion detection and prevention systems;
appropriate and proportionate monitoring of personnel; and
data backup and disaster recovery measures and procedures.

Minimal organisational measures

Vet all personnel including staff, contractors, vendors and suppliers (including Subprocessors) on continuous basis;
non-disclosure agreements used with all personnel;
regular training of all personnel on confidentiality, data processing obligations, identification of Security Breaches and risks;
apply principle of least authority, including a restricted or strictly controlled transit of data and material outside of office;
physical security on premises including reception or front desk, security passes, clean desk policy, storage of documents in secure cabinets, secure disposal of materials, CCTV, etc.;
apply appropriate policies including Information Security Policy, Data Protection Policy, BYOD, Acceptable Use Policy; limited and monitored personal use of work resources, as appropriate.