Taxation of social welfare payments

Overview

In general, payments from the Department of Employment Affairs and Social Protection (DEASP) are taxable sources of income. In this section, the taxable payments are listed and how tax is calculated on them is explained. The taxable payments are subject to Income Tax (IT) but not Universal Social Charge (USC) or Pay Related Social Insurance (PRSI). You should tell Revenue if you have received any payments from the DEASP during the year.

Next: Taxable social welfare benefits