The Employer Job (PRSI) Incentive Scheme exempts employers from liability to pay their share of PRSI for certain employees. The scheme is open to employers who create new and additional jobs.
If you qualify for the scheme you will be exempt from employer's PRSI for a maximum of 18 months from the date you were approved for the scheme (for jobs created after 1 January 2012). The purpose of the scheme is to support job creation and counter the drift of people into long-term unemployment and welfare dependency.
JobsPlus aims to encourage employers to employ long-term unemployed people. It is proposed that the new incentive will be payable monthly in arrears, over a 2-year period. There will be 2 levels of incentive: €7,500 for recruits unemployed for more than 12 but less than 24 months and €10,000 for recruits unemployed for more than 24 months. Existing participants on the Revenue Job Assist and Employer Job (PRSI) Exemption Scheme (both due to cease on 30 June 2013) will not be affected by the new JobsPlus scheme.
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 have been getting one of the following social welfare payments for a period of at least 6 months (156 days):
Time spent on Community Employment, Rural Social Schemes, Tús, Back to Education Allowance and short FÁS training courses can count towards the 6 month qualifying period provided the person was getting one of the qualifying payments listed above immediately before starting the scheme or course and, before starting work, would qualify for one of the qualifying payments.
In addition, jobseekers payments paid in conjunction with periods of casual employment and breaks in jobseekers payments as a result of periods of illness during which Illness Benefit is paid may also count towards the qualifying period.
The job must:
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.
If you have a new employee and are eligible for the scheme, you should 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.
Your application for the Employer Job (PRSI) Incentive Scheme should be sent to:
Department of Social Protection
Locall:1890 927 999
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.