The exemption is granted for a maximum of eighteen months from the date of approval for the scheme for jobs created after 1 January 2012. If the person’s employment ceases within six months of getting the exemption, you may be liable to pay the employers PRSI contributions for the new employee.
If you created a job in 2010 or 2011, you may benefit from an employers’ PRSI exemption for twelve months from the date you are approved for the scheme.