Information
The Employer Job (PRSI) Incentive Scheme exempts employers from liability to pay their share of PRSI for certain employees for 12 months.
The scheme is open to employers who create new and additional jobs in 2010. If you created a new job in 2010, before the scheme was launched in June 2010, you may still qualify for an exemption of employer’s PRSI for this job. If you qualify it will be for 12 months from the date you are approved for the scheme.
The purpose of the scheme is to support job creation and counter the drift of people into long-term unemployment and welfare dependency.
Rules
To qualify for the Employer Job (PRSI) Incentive Scheme both the job you create and the person you employ must meet certain criteria. While you are waiting to be approved for the scheme, you should operate the standard employee and employer PRSI.
The person you employ must be on the FÁS Work Placement Programme for at least 3 months or be getting one of the following social welfare payments for a continuous period of at least 6 months:
The job must:
- Be created in 2010
- Be a new and additional post/job – employers will not be allowed to substitute existing employees to avail of the scheme
- Be for at least 30 hours per week
- Last for at least 6 months. If the employment ends within 6 months of getting the exemption, you may be liable to pay the employer’s PRSI contributions for that employee.
Maximum participation rate
You can only get an exemption from employer’s PRSI for a limited number of employees. This limit is 5% of your existing workforce or, for smaller companies, a maximum of 5 new jobs.
How to apply
If you have a new employee and are eligible for the scheme, fill in a PRSI 20 form (pdf).
Send the PRSI 20 form with a current tax clearance certificate to the Department of Social Protection – see ‘Where to apply’ below.
Where to apply
Your application for the Employer Job (PRSI) Incentive Scheme should be sent to:
Employer Job (PRSI) Incentive Scheme
Line 1:
Department of Social Protection Line 2:
Floor 2 Line 3:
Shannon Lodge Line 4:
Carrick-on-Shannon County:
Leitrim Country:
IRELAND Locall:
1890 927 999 Homepage:
www.welfare.ie