The COVID 19 Pandemic Unemployment Payment is an income support payment for employees and self-employed resident in the State and who are unemployed due to a downturn in economic activity related to COVID 19. Where a person is resident in Northern Ireland and working in Ireland and becomes fully unemployed due to the effects of the pandemic they are not entitled to the COVID19 Pandemic Unemployment Payment. They need to apply for income supports that may be available to them in Northern Ireland.
This is consistent with the rules for Jobseekers Benefit regarding the competent State whereby the Member State of residence is competent for the payment of Unemployment Benefits in the case of wholly unemployed frontier workers. Under the current EU rules, as set out in Article 65 of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems, the Member State of residence is competent for the payment of Unemployment Benefits in the case of wholly unemployed frontier workers.
This issue was also raised with me during the Seanad debate on the Financial Provisions (Covid-19) (No. 2) Bill 2020 on foot of which I have asked my department to consider the points raised in that debate.
I trust that this clarifies the position for you.