The following social welfare payments are liable for taxation. No tax is deducted at source by the Department of Employment Affairs and Social Protection. All enquiries about your tax liability should be addressed to your local tax office
Social Welfare Payments which are Liable for Tax
Social Insurance Payments
- Illness Benefit
- Jobseeker's Benefit
- Carer's Benefit
- State Pension (Contributory)
- State Pension (Transition)
- Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension
- Guardian's (Contributory) Allowance
- Invalidity Pension
- Partial Capacity Benefit
- Maternity Benefit
- Adoptive Benefit
- Health and Safety Benefit
Employment Injury Benefits
- Injury Benefit
- Disablement Pension
- Death Benefit
- Incapacity Supplement
- Constant Attendance Allowance
Social Assistance Payments
- State Pension (Non-Contributory)
- One Parent Family Payment
- Widow's Widower's or Surviving Civil Partner's (Non-Contributory) Pension
- Guardian's (Non-Contributory) Pension
- Blind Person's Pension
- Carer's Allowance
Other Payments
- Rural Social Scheme (RSS)
- Tús - Community Work Placement Initiative
- Community Services Programme
- Job Initiative
- Community Employment (CE)
- Insolvency Payments (Note: Tax and PRSI is deducted by either the relevant liquidator/receiver/administrator or by this Department, before the payment is made to each employee. See here for more details)
Social Welfare Payments which are not Liable for Tax
Social Insurance Payments
Employment Injury Benefits
Social Assistance Payments
- Jobseeker's Allowance
- Farm Assist
- Pre-Retirement Allowance
- Disability Allowance
- Family Income Supplement
- Supplementary Welfare Allowance
- Child Benefit
- Domiciliary Care Allowance
- Respite Care Grant
Other Payments
- Household Benefits
- Fuel Allowance
- Statutory Redundancy Payments