Taxation of the Pandemic Unemployment Payment (PUP)

Overview

PUP is available to employees and the self-employed who lost their job on or after 13 March 2020 due to the COVID-19 pandemic. The PUP is paid by the Department of Social Protection (DSP).

Payments from the DSP are taxable sources of income unless they are specifically exempt from tax.

PUP is a taxable payment. It is subject to Income tax (IT) but not Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).

How your PUP payment is taxed depends on the year you received it. This section will provide information on how PUP payments are taxed and what you need to do when your pup payment ends.

Next: Taxation of PUP received in 2020