Taxation of the Pandemic Unemployment Payment (PUP)


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).

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