Taxation of DEASP payments

Overview

In general, payments from the Department of Employment Affairs and Social Protection (DEASP) are taxable sources of income unless they are specifically exempt from tax. In this section, the taxable payments are listed and how tax is calculated on them is explained.

Taxable payments are subject to Income Tax (IT) but not Universal Social Charge (USC) or Pay Related Social Insurance (PRSI). You should tell Revenue if you receive a payment not given from the DEASP to Revenue during the year.

Next: Taxable social welfare benefits