![]() Any portion of the maintenance payments paid towards the maintenance of children is not subject to the Universal Social Charge. The spouse who receives the payments is subject to the Universal Social Charge on the portion of the maintenance payments that they receive in respect of themselves.An employee wishing to claim Universal Social Charge exemption for legally enforceable maintenance payments throughout the year may either give the information required to their payroll office, or they can apply to Revenue at the end of the year to claim any refund of Universal Social Charge due.There is no exemption for any portion of the maintenance payments paid towards the maintenance of children. The spouse making the payments is entitled to receive an exemption from the Universal Social Charge on the portion of their income on the maintenance that they pay, either directly or indirectly, to their spouse.Legally enforceable maintenance payments (payable under legal obligation): ![]()
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