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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
PUP is available to employees and the self-employed who have lost their job on or after 13 March 2020 due to the COVID-19 pandemic. The PUP is paid by the Department of Social Protection (DSP).
Payments from the DSP are taxable sources of income unless they are specifically exempt from tax.
PUP is a taxable payment. It is subject to Income tax (IT) but not Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).
Next: How PUP received in 2020 is taxed
Published: 11 February 2021
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