Taxation of DSP payments
Taxable payments you do not need to declare
The Department of Social Protection (DSP) payments listed below are taxable payments. Information on these payments is provided by the DSP to Revenue. You do not have to contact Revenue to report these payments. The DSP will notify Revenue of the amount for Income Tax purposes. The payments are:
- Adoptive Benefit
- Health and Safety Benefit
- Illness Benefit (any child dependant element is exempt)
- Invalidity Pension
- Island Allowance (if part of any taxable payment)
- Jobseeker’s Benefit (first €13 per week is exempt; Jobseeker’s Benefit paid to ‘systematic short-time workers’ is tax-exempt)
- Jobseeker’s Benefit (Self-Employed) (first €13 per week is exempt)
- Jobseeker’s Pay-Related Benefit
- Maternity Benefit
- Living Alone Allowance (if part of any taxable payment)
- Occupational Injury Benefit (any child dependant element is exempt)
- One-Parent Family Payment
- Pandemic Unemployment Payment (PUP)
- Parent's Benefit
- Partial Capacity Benefit
- Paternity Benefit
- Short-Term Enterprise Allowance
- State Pension (Contributory or Non-Contributory)
- Widow, Widower’s or Surviving Civil Partner’s Contributory Pension.
You do not need to report payments received under the Community Employment (CE) programme and the Rural Social Scheme to Revenue. They will be reported to Revenue by your employer for payroll purposes. These payments are taxable and subject to Pay Related Social Insurance (PRSI), but are exempt from Universal Social Charge (USC).
Next: Tax-exempt DSP benefits