Taxation of the Pandemic Unemployment Payment (PUP)

Process when PUP payments have ended

The adjusted tax credits and rate band applied only for the duration of the PUP. Your normal entitlements were readjusted to Week 1 basis after the Department of Social Protection (DSP) reported to Revenue that you were no longer receiving PUP payments. Revenue prioritised the processing of the reports from the DSP. 

You can find information about how to Close your pandemic unemployment payment application on the DSP website.

The video below provides practical information for employees returning to employment who were in receipt of PUP in 2021. It outlines what you needed to do to cease PUP payments when you resumed, or took up, regular employment. It also provides examples on how your PUP was taxed in 2021 and the associated changes to your credits and rate bands. 


The same procedure applies to 2022.

Revenue’s PUP return to work protocols, April 2021.