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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
PUP is paid by the Department of Social Protection (DSP).
In 2020, PUP was not taxable at the time of receipt from the DSP. It was taxed as part of the end of year review. This ensured that individuals could register for and start to receive PUP as quickly as possible.
In 2021 and 2022, PUP was treated like other DSP taxable payments. It was taxable in real-time.
More information is available in Taxation of the Pandemic Unemployment Payment (PUP).
Next: Taxable payments you do not need to declare
Published: 15 February 2023
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