Questions and Answers about the Revenue Job Assist Incentive
The Revenue Job Assist is an incentive to encourage employers in Ireland to employ people who are on the live register. We have received a record number of calls from interested employers who have asked the following questions:
Which jobs does Revenue Job Assist apply to?
It applies to jobs which
- Are for a minimum of 30 hours per week
- Are capable of lasting at least 12 months.
It does not apply to jobs that are
- Primarily commission based (i.e. over 75% of earnings derived from commission)
- Already grant aided by other agencies (statutory or otherwise) or supported under existing schemes such as the ‘Back To Work Allowance Scheme’ administered by the Department of Social Protection.
- As a result of the previous holder being unfairly dismissed
- Taken up by the proprietary director of the company or the spouse or civil partner of such a director
- In an employment where the employer requires no workforce.
You will not qualify for Revenue Job Assist for an employment, if any of your employees were made redundant in the 26 weeks prior to the date of commencement of the new employment
However, the genuine replacement of an existing employee will qualify (e.g. replacing an employee who retires or voluntarily leaves the employment).
Unlike other employment schemes there does not have to be an increase in your workforce to qualify for Revenue Job Assist.
Qualifying jobs may be notified to your local FÁS Placement Service Office, which will assist you in finding suitable employees.
Which employees can qualify?
To qualify you must employ a person who has been unemployed for the 12 months immediately prior to the commencement of the employment.
From 1 January 2010, up to 15 days of incidental employment, which has been taken into account in calculating Social Protection benefits will not be counted (i.e they must have been in receipt of Social Protection payments for 12 months plus up to 15 days to include incidental employment days).
During those 12 months (and up to 15 days, if applicable) they must have been in receipt of one of the following payments from the Department of Social Protection .
- Jobseeker’s Benefit
- Jobseeker’s Allowance
- One-Parent Family Payment
- Blind Person’s Pension
- Disability Allowance
- Illness Benefit – where the person has been in receipt of the payments for a continuous period of at least 18 months.
- Invalidity Pension – where the person has been in receipt of the payments for a continuous period of at least one year
From 1 November 2011, “signing on” for credits with the Department of Social Protection, or a combination of “signing on” for credits and receipt of a payment from the Department of Social Protection for the required period is regarded as satisfying the qualifying conditions, provided that all the other conditions of the scheme are met.
Time spent on:
- JobBridge, Tús – Work Placement Programme, Rural Social Schemes
- Certain FÁS training courses
- Community Employment Scheme
- Job Initiative Programme
- ‘Workplace’ five week job experience programme
- The Back to Education Allowance administered by the Department of Social Protection
also qualify as periods of unemployment for the purposes of Revenue Job Assist, provided the participant was in receipt of one of the payments listed above immediately prior to participating in the course or scheme.
With effect from 1 January 2006, for individuals released from prison, the periods spent in prison are deemed equivalent to periods of unemployment.
How does Revenue Job Assist work?
Complete Application Form RJA – (PDF, 325KB) which enables an employee claim the additional tax credits.
- Part 1 of this form must be completed by the employee
- Part 2 of this form must be completed by you, as the employer, to certify that the job qualifies as outlined in the application form
- Having completed Part 2, you should keep a copy of it for your own records to assist you in preparing your accounts
- The completed form should be handed back to the employee who should then send it to his/her Regional Revenue Office
- You can assume, unless you are notified to the contrary by Revenue, that you can claim the double deduction in respect of wages paid to the employee and the employer’s PRSI contributions