# USC Underpayment



## courier123 (3 Feb 2015)

Hi there,

I've just got my P21 and it shows that there is an huge underpayment for myself for 2014.
They are going to take this from my 2016 and 2017 credits.

Can I claim this back from my employer?

Thanks a mil.


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## Sophrosyne (3 Feb 2015)

Is the underpayment all down to the USC?


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## Nutso (3 Feb 2015)

Unfortunately, even if it is down to a mistake made by your employer, the liability to repay it remains with you.


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## vandriver (4 Feb 2015)

How did the under calculation occur?Has payroll rectified their systems for this year?
If you put up your gross wage,USC paid and whether you had a medical card in 2014,someone on here could check the figures


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## courier123 (5 Feb 2015)

Hi everybody, I'm not sure how that happened, my employer said he'd get back to me soon. I have calculated my USC and the Revenue office are right...is there any way to pay this back to the Revenue instead of them taking from my 2016 and 2017 credits? Thanks.


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## Nutso (6 Feb 2015)

I am not sure if Revenue will allow a payment plan - maybe someone else could advise on this?  If it was an employer error, could you approach them for a loan to be repaid over a longer term?  It would be the same net effect (i.e. you would have to pay it out of salary) but over a longer term may not affect you so much, or you may be able to repay occasional lump sums.


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## thesimpsons (7 Feb 2015)

had similar case for part time employee recently.  in 2013 they only got paid approx 8,000euro and so went USC exempt for 2014. In 2014 they worked more hours,earned 11k and ended up last week with their P21 showing an underpayment.  would your case be something like this?   However, at end of the day, the responsibility is up to the employee to ensure they are on the correct rates of taxes.  Most employers download tax rates/credits for all employees directly from Revenue and must use those rates.  The error rarely rests with the employer.   They are not to know why Revenue puts any employee on a particular rate, credit, exemption.


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## roker (7 Feb 2015)

I thought the employer received a copy of your tax credit cert. stating amount of USC to pay


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## Nutso (7 Feb 2015)

They do - however I have on occasion queried something - such as thesimpsons posted, when an employee who was on a good salary was issued a tax cert which was USC exempt.  I was told that they could not discuss individual cases.


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## roker (8 Feb 2015)

Two years running they have incorrectly put me on USC, but a quick call to the tax office with my pensions details corrected it immediately


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## courier123 (13 Feb 2015)

thesimpsons said:


> had similar case for part time employee recently.  in 2013 they only got paid approx 8,000euro and so went USC exempt for 2014. In 2014 they worked more hours,earned 11k and ended up last week with their P21 showing an underpayment.  would your case be something like this?   However, at end of the day, the responsibility is up to the employee to ensure they are on the correct rates of taxes.  Most employers download tax rates/credits for all employees directly from Revenue and must use those rates.  The error rarely rests with the employer.   They are not to know why Revenue puts any employee on a particular rate, credit, exemption.


Thanks for your reply. No, I've been in full-time employment for 4 years with the same company. Still don't know what happened there.


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## courier123 (13 Feb 2015)

roker said:


> I thought the employer received a copy of your tax credit cert. stating amount of USC to pay


They did...


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