Your social welfare payment may or may not be deemed taxable. Even if your payment is taxable, you may not actually have to pay tax on it.
This can happen if your social welfare payment is your only source of income as you may not pay tax if your tax liability doesn’t exceed your tax credits. Universal Social Charge and social insurance (PRSI) aren’t due on social welfare payments.
If you have a social welfare payment along with another source of income, you may have to pay tax on it. In this case, your taxable social welfare payment is added to any other income and you’re taxed on the total amount. Your non-social welfare income will determine how tax due is paid.
If the income isn’t taxed through the PAYE system, for example, if you’re self-employed, have a pension from abroad or investment income, then you’re classed as a self-employed person and tax is payable annually by 31 October each year.
| Social welfare payments/schemes that are taxed |
| Adoptive Benefit |
| Blind Pension |
| Carer's Allowance |
| Carer's Benefit |
| Constant Attendance Allowance (payable with Disablement Pension) |
| Deserted Wife's Benefit |
| Deserted Wife’s Allowance |
| Death Benefit Pension |
| Disablement Pension (except for child increases) |
| Guardian's Payment (Contributory) (on child's income) |
| Guardian's Payment (Non-Contributory) (on child's income) |
| Health and Safety Benefit (since 1 July 2013) |
| Illness Benefit (except for child increases) |
| Invalidity Pension |
| Incapacity Supplement (taxable except for child increases) |
| Jobseeker's Benefit and Short-Term Enterprise Allowance (taxable first €13 per week excluded)v |
| Injury Benefit (taxable except for child increases) |
| Maternity Benefit (taxable since 1 July 2013) |
| One-Parent Family Payment |
| Partial Capacity Benefit |
| Paternity Benefit |
| State Pension (Contributory) |
| State Pension (Non-Contributory) |
| Widow’s, Widower’s or Surviving Civil Partner's (Contributory) Pension |
| Widow’s, Widower’s or Surviving Civil Partner's (Non-Contributory) Pension |
| Social Welfare payments/schemes that aren’t taxed |
| Back to Work Family Dividend |
| Child Benefit |
| Disability Allowance |
| Disablement Gratuity (lump sum payment) |
| Domiciliary Care Allowance |
| Farm Assist |
| Family Income Supplement |
| Fuel Allowance |
| Household Benefits Scheme |
| Jobseeker's Allowance |
| Jobseeker's Benefit (paid to systematic short-term workers) |
| Jobseeker's Transitional payment |
| Pre-Retirement Allowance |
| Supplementary Welfare Allowance |
| Back to work allowance |
| Back to work Enterprise Allowance |
| Back to Education Allowance |
| Vocational Training Opportunities Scheme |
| Early Childhood supplement |
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