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Employer Job (PRSI) Incentive Scheme

Information

The Employer Job (PRSI) Incentive Scheme exempted employers from liability to pay their share of PRSI for certain employees. The scheme was open to employers who create new and additional jobs.

The Employer Job (PRSI) Incentive Scheme ceased on 30 June 2013 for new participants. A new JobsPlus incentive scheme has replaced the Employer Job (PRSI) Exemption Scheme and Revenue Job Assist from July 2013.

Existing participants on the Revenue Job Assist and Employer Job (PRSI) Exemption Scheme (which both ceased for new participants on 30 June 2013) are not affected by the new JobsPlus scheme.

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 have been getting one of the following social welfare payments for a period of at least 6 months (156 days):

You can also employ an eligible person directly from JobBridge or the Work Placement Programme once the required 156 days criteria has been satisfied.

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:

  • Be a new and additional post/job – employers are not 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, 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.

Where to apply

Your application for the Employer Job (PRSI) Incentive Scheme should be sent to:

Employer Job (PRSI) Incentive Scheme

Department of Social Protection
Floor 2
Shannon Lodge
Carrick-on-Shannon
Leitrim
Ireland

Locall:1890 927 999
Homepage: http://www.welfare.ie

Page updated: 9 July 2013

Language

Gaeilge

Related Documents

  • Schemes to support employment
    Overview of the employment schemes and other supports which encourage people getting unemployment and certain other social welfare payments to take up employment.
  • JobsPlus
    JobsPlus is a new incentive to encourage employers to employ long-term unemployed people. The incentive will be payable monthly in arrears, over a 2-year period.
  • Revenue Job Assist
    Revenue Job Assist is an additional tax allowance for people who have been unemployed for 12 months or more and are returning to employment.

Contact Us

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.