# Why is Gross Pay for USC purposes different?



## errigal (7 Mar 2012)

Hi

Just got my P60

In Section A my total pay is substantially less than in Section D in the section "Gross Pay for Universal Social Charge purposes"

Why would these numbers be different ? 

TIA


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## deadlyduck (7 Mar 2012)

The USC is charged on pay before pensions or income continuance premiums are deducted whereas PAYE is charged on pay net of same. That's likely to be the reason.


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