Covid Payments

Types of COVID19 pandemic support payments

The 3 main types of pandemic supports that we have had questions from employees regarding their taxation are the TWSS, the EWSS and PUP.  Please ensure you understand the implications of the TWSS in particular before making a return.


The TWSS is the only pandemic support payment that systematically causes you as an employee to have an underpayment of tax for the year.

To find out more about what the TWSS and how it should be considered before making a tax return, please read our article here.



The EWSS replaced the TWSS from September 2020.  It is an employer subsidy, so has no implications for your taxes as an employee.

For full information on the EWSS, see revenue.ie here.

PUP (Pandemic Unemployment Payment)

The PUP is a welfare payment made to those out of work because of the pandemic.

It is taxable, but it does not neccessarily, and most commonly will not, result in an underpayment of tax.

Further information available on welfare.ie.