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Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)

18. Death of employee

(1) On the death of an employee, the date of death shall be treated as a date of cessation of employment.

(2) Where any relevant emoluments are paid by an employer after the date of an employee's death in respect of his or her employment with the employer, the employer shall, on making any such payment, deduct or repay USC as if the deceased employee was still in the employer's employment at the date of the payment.