Payouts are divided between authors and curators. 75% to Authors and 25% to curators. If you upvote my post by 8 cents I will get 6 cents and the curators will get 2 cents. Depending on when you vote I may or may not get some of the curation reward. As far as I know it works the same for posts and comments but I stand to be corrected on that one.
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Thanks for your reply eroche. I suppose the benefit to upvoting someones comment is it is partly good for their reputation score. So in conclusion maybe both have equal benefit to the recipient overall. Sorry my mistake as you get at least 6c of the 8c for me upvoting your post.