Social welfare payments
If you receive a payment from the Department of Social Protection (DSP), which is not directly reported to Revenue, you must declare this income. You can find a list of payments you must declare and how tax is calculated in the Taxation of social welfare payments section.
Rates of social welfare payments are available for the current year and prior years from Rates of Payment (SW19) on the DSP website.
If you are an employer with staff receiving social welfare payments, you should only tax the pay-related portion of the employee’s salary. You can find out more on the Taxation of social welfare payments section in Employing people.