Publication
An Enterprise Perspective on the Proposed Universal Social Contribution
From Department of Enterprise, Trade and Employment
Published on
Last updated on
This report seeks to address the impact of the proposed universal social contribution by establishing a set of indicative rates at which this proposed social contribution may be introduced, based on various revenue targets, income sources and tax bases. The impact of these potential rates on four key enterprise policy drivers is examined, namely the incentive to work; self-employed/entrepreneurship; competitiveness; and maintaining and attracting key skills. Finally, based on these findings a number of conclusions are made.
