Jeff Dwan-O'Reilly (Labour market economist at the Department of Social Protection (DSP) and member of the Irish Government Economic and Evaluation Service (IGEES) and Michael McNelis (Statistician at the Department of Social Protection (DSP) This paper presents an analysis, using rich administrative data, of the extent to which people who availed of the PUP have now returned to work, at any time since the onset of the pandemic in March 2020. In particular, the working paper examines whether former PUP recipients have; returned to their former job with their pre-pandemic employer, or changed employment either within their former sector of occupation or to a different sector of occupation. Further detailed breakdowns of those that have exit PUP and are evidenced as having returned to work is also provided as well as an analysis of employment transitions between individual sectors.