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Taxation of DSP payments

  1. Overview
  2. Taxable DSP payments you need to declare
  3. How DSP payments are taxed
  4. Taxation of illness, occupational injury and partial capacity benefits
  5. Taxation of maternity, adoptive, and health and safety benefits
  6. Taxation of Pandemic Unemployment Payment (PUP)
  7. Taxable payments you do not need to declare
  8. Tax-exempt DSP benefits

Overview

In general, payments from the Department of Social Protection (DSP) 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 but not Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).

If you receive a payment from DSP which is not directly reported by them to Revenue, you must declare this income to us.

Next: Taxable DSP payments you need to declare

Published: 10 September 2024 Print this page

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