Social Welfare Supports for the Employed and Self-Employed

A number of income supports are available from the Department of Employment Affairs and Social Protection.
COVID-19 Pandemic Unemployment Payment
 
If you have lost your job due to COVID-19 you can apply for the COVID-19 Pandemic Unemployment Payment. You can apply for this whether you are an employee or if you are self-employed.
 
In general, social welfare payments are taxable sources of income unless they are on a list of tax -exempt payments. The COVID-19 Pandemic Unemployment is not on the list of tax-exempt payments. The Revenue Commissioners have indicated that, as it stands, the Pandemic Unemployment Payment is chargeable to Income Tax under Schedule D, Case IV. Revenue and Department of Finance Officials are examining the appropriate schedule under which the payment should be taxed (Schedule D versus Schedule E).   
 
Useful links;
 
COVID-19 Pandemic Unemployment online application
 
COVID-19 Pandemic Unemployment Payment Application Form
 
Social Welfare Covid-19 Contacts
 
COVID-19 Enhanced Illness Benefit
 
Where you have been diagnosed with COVID-19, or are medically certified to self-isolate as a result of COVID-19, you can apply for Illness Benefit for COVID-19 absences which is higher than the standard rate. This is available to both employees and the self-employed.
 
Covid-19 part-time Job Incentive Scheme for the Self-Employed
 
If you are self-employed and were getting the COVID-19 Pandemic Unemployment Payment or a jobseeker’s payment, but you are returning to work, the COVID-19 Part Time Job Incentive for the Self-Employed is designed to support you.
 
You can earn up to €960 gross over 8 weeks while receiving the COVID-19 Pandemic Unemployment Payment. However, if you are returning to work part-time (less than 24 hours per week) and earn more than this, you should apply for this scheme.
 
Under the scheme, there is no income limit to your part-time earnings.
 
Other useful Information and supports
 
A range of other supports are also available Cross border (frontier) workers