# Does full-time student part-time worker pay Universal Social Charge?



## gm88 (31 May 2011)

Should a full-time college student who has a part-time (4 hours week) job be paying the Universal Social Charge?

It is being deducted from her wages already, and her nett monthly pay is only around €130.  

Just wondering should she be paying the USC?


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## deadlyduck (31 May 2011)

On that level of earnings- definitely not.

You are only liable when earnings are equivalent to an annual value of €4004 gross- this would be c.€334 gross per month.

Check my USC calculator here: http://taxcalc.eu/monthlyss


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## gm88 (31 May 2011)

Thanks for that, DeadlyDuck.

We felt that she shouldn't be paying it, but weren't sure what the limits were.  She can have a word with the girl doing the wages for a refund.

Great calculator!


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