Revenue has published a note on how to deal with deductions of Universal Social Charge (USC) for payments made to employees and pensioners in week 53 of this year. Finance Act 2015 introduced a change to the USC treatment of payments arising in the 53rd week. As the change is effective from 2015, employers and pension providers should apply this new instruction to any ‘week 53’ payments occurring in 2015. The Revenue note provides further details.