The COVID 19 pandemic unemployment payment is not payable where a person leaves work to care for an elderly or sick relative.
There are range of flexible options that may be available to the individual including allowing employees to work from home, altering shifts so that employees can coordinate caring between themselves and partners or another person, allowing employees to rearrange holidays or take paid time off that can be worked back at a later time.
Where it is not possible to make appropriate compassionate leave arrangements, employees may be able to avail of some statutory entitlements including force majeure leave, carer's leave together with carer's benefit or carer's allowance.
Any person who is experiencing financial hardship may be eligible for other financial supports under the means tested Supplementary Welfare Allowance scheme including an Exceptional or Urgent Needs Payment.
I trust that this clarifies the position for you.