Process when PUP payments have ended

The adjusted tax credits and rate band apply only for the duration of the PUP. Your normal entitlements will be readjusted to Week 1 basis after the Department of Social Protection (DSP) reports to Revenue that you are no longer receiving PUP payments. Revenue prioritises the processing of the reports from the DSP.

Your responsibility if you return to work

It is important that you inform DSP immediately if you have returned to work. The information will be passed to Revenue to process. 

You can find information about how to Close your pandemic unemployment payment application on the DSP website.

• Example

  Sam receives the PUP of €350 per week.

  Revenue calculates the annualised amount:

  Notional annual amount

  Description	Amount	Calculation
  Weekly amount		€350
  Annualised amount	350 x 52	€18,200

  There is a reduction of Sam’s tax credits of €3,640 per year (€70 per week).

  If Sam had claimed Jobseeker’s Benefit at €203 per week, this would result in a reduction in tax credits of €2,111 per year or €40.60 per week. (Jobseeker’s Benefit is taxed on the same basis and would be annualised at €10,556).

The video below provides practical information for employees returning to employment who were in receipt of PUP in 2021. It outlines what you needed to do to cease PUP payments when you resumed, or took up, regular employment. It also provides examples on how your PUP was taxed in 2021 and the associated changes to your credits and rate bands. 

Note

The same procedure applies to 2022.

Revenue’s PUP return to work protocols, April 2021.