Under the Revenue Job Assist Scheme, an employer can claim extra deductions in their accounts for up to 3 years from the date the employment commences, if a person who has been unemployed for 12 months or more is taken on in employment. The deductions apply to:

• Wages paid to a qualifying employee in qualifying employment; and
• Employers PRSI in respect of such wages.

There is no limit to the number of 'qualifying employees' an employer can take on under the scheme, provided they take up 'qualifying jobs'. The deduction is not due if either the employer or the employee has benefited or is benefiting from any other employment scheme in respect of the job.

Find more information in the Revenue Commissioners' Job Assist Leaflet.