The Government recently announced that any payment under the Pandemic Special Recognition Payment scheme is exempt from income tax, USC and PRSI. Payments up to a maximum of €1,000 per individual will be exempt and the exemption only applies to payments made under the scheme.
The scheme is open to frontline healthcare workers who have been employed between 1 March 2020 and 30 June 2021 and have been identified as working in COVID-19 exposed healthcare environments. Those eligible include agency staff working for the HSE, staff in private nursing homes and hospices affected by COVID-19, and staff working on-site in long-term residential care facilities for people with disabilities (including where such facilities are operated by 'Section 39' voluntary organisations). For part-time eligible workers, the payment will be pro-rated. Employees who worked less than 4 weeks in the specified period do not qualify.