Information for Employers
Are you an Employer thinking of taking on Employees
If the answer is YES, then you may be able to claim extra tax deductions. Revenue Job Assist allows employers a double wages deduction* in their accounts, if they employ a person who has been unemployed for 12 months or more.
The double wages deduction may last for 3 years and applies to:
- Wages paid to a qualifying employee in a qualifying employment
- Employer's PRSI contributions paid in respect of such wages
Double Wages deduction
The double wages deduction is an additional deduction in calculating your taxable income for the year of assessment or accounting period.
It can last for a period of up to three years from the date the employment commences, provided the employee is still employed by you. There is no limit to the number of ‘qualifying employees’ you can take on under the scheme, provided they take up ‘qualifying jobs’.
The deduction is not due if either you or the employee has benefited or is benefiting under any other employment scheme in respect of the job.
Double PRSI deductions
You can claim a double deduction in your accounts for employer’s PRSI contributions paid in respect of the wages paid to the qualifying employee.
If you take on extra employees under this scheme and your tax affairs are in order, you may qualify for the Employers Job (PRSI) Incentive Scheme for twelve months. Details of this scheme are available from the Department of Social Protection at LoCall 1890 66 22 44.
Which jobs does Revenue Job Assist apply to?
It applies to jobs which
- Start on or after 6 April 1998
- 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 and Jobstart administered by FÁS.
- As a result of the previous holder being unfairly dismissed
- Taken up by the proprietary director of the company or the spouse 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.
