Taxation of social welfare payments - Illness Benefit

Illness Benefit included in employee's Revenue Payroll Notification (RPN)


The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employers' Guide to PAYE.

Details of the Illness Benefit (IB) claim are sent by the Department of Social Protection (DSP) directly to Revenue. We will issue an amended Revenue Payroll Notification (RPN) to your employer. 

(Before 1 January 2018, employers included the taxable amount of IB payments with pay.)

Next: How to pay an employee who is receiving Illness Benefit?