Universal Social Charge Regulations 2018
- Section 10 — Revenue payroll notification to employer
- Section 11 — Amendment of rate cut-off points
- Section 12 — General provision for deductions and repayments
- Section 13 — Notification of payment of emoluments
- Section 14 — Calculation and making of deduction or repayment
- Section 15 — Deduction of USC in respect of notional payments
- Section 16 — Deduction in special cases
- Section 17 — Arrears of pay
- Section 18 — Death of employee
- Section 19 — Emergency basis of deduction