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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. 

Since these changes were announced in the Budget the self-employed could earn up to €480 over a 4-week period without losing the payment. However, this week it was confirmed that PUP recipients can now earn up to €960 over an eight-week period and keep the weekly €350 social welfare payment.



Date published 10 Dec 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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