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Taxation of DSP payments

  1. Overview
  2. Taxable DSP payments you need to declare
  3. How DSP payments are taxed
  4. Taxation of illness, occupational injury and partial capacity benefits
  5. Taxation of maternity, adoptive, and health and safety benefits
  6. Taxation of Pandemic Unemployment Payment (PUP)
  7. Taxable payments you do not need to declare
  8. Tax-exempt DSP benefits

Taxation of Pandemic Unemployment Payment (PUP)

PUP is paid by the Department of Social Protection (DSP).

In 2020, PUP was not taxable at the time of receipt from the DSP. It was taxed as part of the end of year review. This ensured that individuals could register for and start to receive PUP as quickly as possible.

In 2021 and 2022, PUP was treated like other DSP taxable payments. It was taxable in real-time.

More information is available in Taxation of the Pandemic Unemployment Payment (PUP).

Next: Taxable payments you do not need to declare

Published: 12 February 2024 Print this page

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