Taxation of DEASP payments

Jobseeker's Benefit and Jobseeker's Benefit (Self-Employed)

Jobseeker’s Benefit, paid by the Department of Employment Affairs and Social Protection (DEASP), is liable to Income Tax (IT) apart from the:

  • first €13 per week
  • child dependant amount.

The DEASP gives Revenue details of Jobseeker’s Benefit payments. If you receive Jobseeker’s Benefit, and you are a Pay As You Earn (PAYE) taxpayer, we will collect the tax due.

You, or your spouse or civil partner, may receive Jobseeker's Benefit (Self-Employed) and have an ongoing PAYE employment. In this case we will collect the tax due through that employment.

To do this we reduce your tax credits and rate band to take account of the Jobseeker’s payments. You can see this on your Tax Credit Certificate (TCC). We will make a revised Revenue Payroll Notification (RPN) available to your employer, showing amended total tax credits and rate bands.

Child dependant increases are exempt from tax, Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).

Once your Jobseeker’s Benefit claim has finished, we will issue an amended TCC and RPN to your employer.

For more information on the taxation of Jobseeker’s Benefit see Periods of unemployment.

Note

The exchange of information between Revenue and the DEASP takes place on a weekly basis. There may be some short delay in the updating of the Jobseeker’s Benefit payment information to your Revenue record.

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