Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers
The Covid-19 Death in Service Scheme allows a lump sum payment of €100,000 in respect of the death of a healthcare worker. Eligibility and entitlement to a payment under the scheme must be established.
The State will make a payment to the estate of healthcare workers whose deaths are attributed to contracting COVID-19 at work.
Payments made under this scheme are exempt from the following:
- Income Tax
- Universal Social Charge (USC)
- Pay-Related Social Insurance (PRSI)
- Capital Acquisitions Tax (CAT).
How to claim the exemption
The easiest and most secure way to claim this exemption is by submitting a a request through myAccount or the Revenue Online Service (ROS) using myEnquiries.