Taxation of social welfare payments

If you leave a job, or become unemployed, you may be entitled to a social welfare payment. In general, payments from the Department of Employment Affairs and Social Protection (DEASP) are taxable sources of income. These 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.

However, there are some DEASP payments that are not taxed by Revenue. 

You can find a detailed list of taxable and non-taxable social welfare payments in the Jobs and pensions section.