Tax liabilities for employees under the Pandemic Unemployment Payment (PUP) and Temporary Wage Subsidy Scheme (TWSS)
This coming January, Revenue will make a Preliminary End of Year Statement available to all employees, including those who were in receipt of the Temporary Wage Subsidy Scheme (TWSS) and/or Pandemic Unemployment Payment (PUP).
Further information on tax liability can be found on the Revenue website:
Extension of PUP scheme to new applicants
The Pandemic Unemployment Payment (PUP) will remain open to new applicants until March 31st 2021. Employees can be re-assured that in the event they have to re-apply for PUP in January they will have an entitlement to the payment.
PUP Christmas Bonus
The Christmas Bonus 2020 will be paid to individuals who have been in receipt of the PUP and Job seekers payment for at least 4 months.
Recipients must be eligible to receive payment in respect of the PUP entitlement week 27th November 2020 to 3rd December 2020 and have been in receipt of PUP and/or Jobseekers for a total of 17 weeks in the period from 13th March 2020 to 3rd December 2020. Any additional weeks where arrears payments are calculated and processed will count towards the 17 weeks required to make a customer eligible for PUP Bonus. Eligible employees will not lose their Christmas bonus if they return to work after the 3rd December.