http___www.welfare.ie_ga_Pages_Do-I-pay-tax-on-Illness-Benefit.aspx_1.xml
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Illness Benefit (excluding any increase for qualified children) is considered as income for tax purposes and is taxed from the first day of payment. Illness Benefit is paid directly to you without any deduction of income tax. The taxation of your payment is dealt with as follows: If you are employed, your employer will take your Illness Benefit into account for PAYE purposes. If you are unemployed or become unemployed, Revenue will take account of the amount of Illness Benefit paid to you, where relevant, when they adjust your tax credits or review the tax affairs of your spouse or civil partner. More information on the taxation of Illness Benefit is available at your local tax office or at www.revenue.ie.
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Meastar an Sochar Breoiteachta (gan aon mhéadú do leanaí cáilithe a áireamh) ina ioncam chun críocha cánach agus gearrtar cáin air ón gcéad lá íocaíochta. Íoctar an Sochar Breoiteachta go díreach leat gan aon cháin ioncaim a asbhaint. Is mar a leanas a phléitear le cánachas d’íocaíochta: Má tá tú i bhfostaíocht, cuirfidh d’fhostóir do Shochar Breoiteachta san áireamh chun críocha ÍMAT. Má tá tú dífhostaithe nó má dhéantar dífhostaithe thú, cuirfidh na Coimisinéirí Ioncaim méid an tSochair Bhreoiteachta a íocadh leat san áireamh, i gcás inar cuí sin, nuair a dhéanfar coigeartú ar do chreidmheasanna cánach nó athbhreithniú ar ghnóthaí cánach do chéile nó do pháirtnéara shibhialta. Tá a thuilleadh eolais ar chánachas an tSochair Bhreoiteachta ar fáil i d’oifig chánach áitiúil nó ar www.revenue.ie.