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).

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

Next: Taxable DEASP payments you need to declare