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It was announced in Budget 2021 that for self-employed recipients of the Pandemic Unemployment Payment (PUP), an earnings disregard will be introduced to allow them to take up intermittent work without losing their benefit.

It is expected that people will be able to earn up to €480 a month without losing the payment, but full details have yet to be confirmed.

Those who have been on the PUP for four months or more in 2020 will receive the Christmas Bonus in line with other social welfare payments. Applicants who had previously signed off PUP and subsequently had to go back on the payment can combine periods of payment to meet the requirement.

Any hopes of an increase to the payment were dashed, however, as it was confirmed that the payment would not be restored to the previous rate of €350 per week.


You can read the full TaxAssist Accountants Budget 2021 Summary here



Date published 13 Oct 2020 | Last updated 15 Oct 2020

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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