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Ireland Tax Agency Clarifies Tax Treatment of Payments Received By Healthcare Workers Due to Coronavirus

May 20, 2022, 5:00 AM

The Irish Revenue Commissioners May 17 issued Revenue eBrief No. 110/22, to clarify the tax treatment of the pandemic special recognition payments made to qualified frontline healthcare workers due to the coronavirus pandemic. The tax agency clarified that: 1) the pandemic special recognition payment is exempt from income tax, the universal social charge (USC), and pay related social insurance (PRSI) up to 1,000 euros (US$1,052) per individual; 2) to be eligible workers must have been employed between March 1, 2020, and June 30, 2021; 3) payments received by eligible part-time workers will be pro-rated; and 4) these exemptions do not ...