Revenue Job Assist - Notice


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Please note the Revenue Job Assist is closed to new applications from the 30th June and no further applications will be accepted. The Revenue Job Assist is replaced with the new JobsPlus Incentive.

 

The Revenue Job Assist Scheme offers employers significant financial incentives to recruit long-term unemployed people through tax savings. As an employer under the Revenue Job Assist Scheme, you can claim extra deductions in your accounts for up to 3 years from the date the employment commences.
 
The double wages deduction applies to   
  •  Wages paid to a qualifying employee in a qualifying employment and
  •  Employers PRSI contributions paid in respect of such wages.
There is no limit to the number of ‘qualifying employees’ an employer can take on under the scheme, provided they take up qualifying jobs. Employers must have a Tax Clearance Certificate.
 
Qualifying Jobs
In general, Revenue Job Assist applies to jobs which are for a minimum of 30 hours per week, are capable of lasting at least 12 months and are not primarily commission based (i.e. over 75% of the earnings derived from commission). However, certain jobs do not qualify. For full details please see leaflet IT 59 on the Revenue website www.revenue.ie.
 
Benefit to Employers
An example of the saving to a sole trader, liable to income tax at 41%, employing a qualifying employee in a qualifying employment on a salary of €30,000 is as follows:
 
Year
Salary
PRSI
Total
Double deduction
@41%
1
€30,000
€3,225
€33,225
€66,450
€27,244.5
2
€30,000
€3,225
€33,225
€66,450
€27,244.5
3
€30,000
€3,225
€33,225
€66,450
€27,244.5
TOTAL
 
 
 
 
€81,733.50
 
An employer may also qualify for the Employer Job (PRSI) Incentive Scheme which can offer further savings. (For full details, Click on to Employer Job (PRSI) Incentive Scheme)
Last modified:09/01/2013