Social Welfare Consolidation Act 2005 Schedule 2 Part 6

Covid-19 Pandemic unemployment payment (PUP)

Schedule 2 Part 6 establishes the weekly payment rates for the Covid-19 Pandemic Unemployment Payment (PUP), with the amount depending on the claimant's previous earnings.

  • PUP rates are divided into two bands based on prior average weekly income
  • Band A pays €203 weekly to those who previously earned less than €200 per week
  • Band B pays €350 weekly to those who previously earned €200 or more per week
  • Average reckonable weekly income is calculated according to ministerial regulations under section 68O

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.