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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 Social Protection (DSP) are taxable sources of income. These are subject to Income Tax, but not Universal Social Charge (USC) or Pay Related Social Insurance (PRSI). You should tell Revenue if you have received any payments from the DSP during the year.

However, there are some DSP 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.

Published: 12 February 2024 Print this page

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