Taxation of certain social welfare payments received by employees

Overview

The three main types of social welfare payment made by the Department of Social Protection (DSP) are:

  1. Contributory payments, for example, Illness Benefit. This is based on your Pay Related Social Insurance (PRSI) contributions.
  2. Non-contributory payments, for example, Jobseeker's Allowance. This is based on a means test.
  3. Universal payments, for example, Child Benefit. This is not based on PRSI contributions or means tested.

This section will explain how certain social welfare payments received by employees are taxed. 

Next: Taxing illness, occupational injury, and partial capacity benefits

Published: 21 May 2026 Print this page

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