Impact of new USC on childminder

T

txirimiri

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I am employing a part time childminder in my home who earns a total of €330 a week. She was under the threshold for employees PRSI (I was paying the 8.5% employers PRSI) and I was also paying her 2% income levy for her.

With the new USC replacing the health and income levies, I have been trying to calculate what she is now liable to pay along the lines explained on the Revenue site but I'm not getting very far. Is anyone in a similar position and have any tips as to how I can make sure I am calculating accurately? She does not have a medical card

Thanks
 
€330 per week is still exempt from employee's Prsi.

USC is 2% on the first €193 per week = €3.86
4% on the next €115 = €4.60
7% on the balance over €308 = €1.54
Total USC deduction on €330 per week 10.00
 
Thanks Gervan - since posting I had found the Revenue FAQs on the USC in which it is explained more clearly - and exactly as you calculate, had worked out that its a tenner a week. Thanks for your help
 
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