Revenue Job Assist is an additional tax allowance for people who have been
unemployed for 12 months or more and who are now returning to employment. An
extra tax allowance can be claimed for each qualifying child (see below). The
tax allowance can be claimed for 3 tax years and may begin with either the tax
year in which the employment commences or the following tax year. The scheme is
an alternative to existing employment schemes and you cannot claim these tax
allowances if you are participating in another employment scheme.
Revenue Job Assist ceased on 30 June 2013 for new participants.
Since I July 2013 a new JobsPlus incentive
scheme has replaced Revenue Job Assist and the Employer Job (PRSI)
Exemption Scheme. Existing participants on Revenue Job Assist will not be
affected by the new JobsPlus scheme.
You may qualify for Revenue Job Assist (RJA) if you are unemployed for 12
months or more* and you are:
*Time spent on Community Employment, Job Initiative, Tús, JobBridge, Rural
Social Scheme, certain FÁS courses or the Back to Education Allowance (BTEA),
provided you were getting one of the qualifying payments listed above
immediately before starting BTEA, may count towards the period of unemployment
The job you are taking up must:
- Be for a minimum of 30 hours a week
- Be capable of lasting at least 12 months.
You can find more details in the explanatory leaflet, Revenue Job Assist
IT58 - information for employees.
Revenue Job Assist only applies if you are taking up a job and does not
apply if you are becoming self-employed. It can only be set against income from
the new job that you have taken up. You can change jobs once and retain the
balance of the credit. The tax allowance can be claimed irrespective of your
A qualifying child is a child of yours, who is living with you for all or
part of the tax year, and who is:
- Under 18 years of age or
- Over 18 years and in full-time education or training as an apprentice
where the training is for at least 2 years or
- Incapacitated either physically or mentally, having become so either
while undergoing full-time education or while under 21 years of age.
Two people can claim for the same child but only one allowance can be
claimed for each qualifying child in any year. If 2 people are entitled to
claim for the same child, the allowance is split between them as follows:
- Where the child is maintained by 1 person only, that person gets the
- Where the child is maintained jointly by 1 or more people, the credit is
split either in the same proportion as they each maintain the child or in a
manner they jointly decide on.
Keeping secondary benefits
In addition to the special tax allowance, under Revenue Job Assist, you can
keep your medical card for 3 years from the date of return to work. You can
also retain other secondary benefits, such as Fuel Allowance, for 3 years,
provided your weekly income is less than €317.43. However the amount of Rent
Supplement or Mortgage
Interest Supplement you get may be reduced.
Employer’s tax deduction
Employers who employ people who qualify for Revenue Job Assist can make a
double deduction of the employee's wages from their company's taxable income
for up to 3 years provided that the employee remains with them. This means that
double the amount of the wages of a qualifying employee and double the amount
of the employer’s PRSI contribution for that employee can be deducted by the
employer from the company’s taxable income.
An employee who started work in January 2011 is paid €350 a week, (€18,200
a year) and qualifies for Revenue Job Assist. If that employee continues to
work for the employer until the end of 2013, the employer can reduce his
taxable income by double the amount of the employee’s wages and double the
amount of employer’s PRSI as follows:
|Employee’s annual wages = €18,200 x 2
|Employer’s annual PRSI 2011 = €1,547 x
|Total annual tax deduction 2011
So in 2011 under Revenue Job Assist the company’s taxable income may be
reduced by €39,494. In 2012 and 2013 it may be reduced by €37,947 each
year. This would come to a total tax deduction of €115,388.
Employer's PRSI exemption: If you take on extra employees
under the Revenue Job Assist scheme in 2012, you may qualify for the Employer
Job (PRSI) Incentive Scheme for up to 18 months.
The Revenue Job Assist allowances are at your highest rate of tax and appear
as an increase to your tax credits as follows:
||extra allowance of €3,810 and €1,270 for
each qualifying child
||reducing to two-thirds of this amount, that
is, €2,540 and €850 for each child
||one-third of amount allowed in year one, that
is, €1,270 and €425 for each child
How to apply
You can start to claim the tax allowances either in the tax year you take
the job or in the following tax year.
You apply by completing Part 1 of form RJA (pdf).
This form is also available from your local tax office. Part 2 of the form must
completed by your employer and the completed form should be sent to your local