On Friday 5th June the Government approved the extension of the Pandemic Unemployment Payment until 10th August and announced a two-level payment structure to link the payment to gross prior earnings. This change to the payment structure ensures that the rate is fair and targeted.
Where a person’s gross weekly earnings were €200 or higher there will be no change to their rate of payment. If a person’s gross weekly earnings were under €200 the rate of the pandemic unemployment payment will be adjusted to €203. This change will take effect in payments made from Tuesday 7 July.
Tips are treated as reckonable earnings and must be declared on tax returns to the Revenue Commissioners. The earnings details reported by the Revenue Commissioners will be used as the basis to determine the appropriate rate applicable for the Pandemic Unemployment Payment.
I trust this clarifies the position.