JobsPlus Incentive Scheme & Revenue Job Assist
JobsPlus Incentive Scheme
This scheme replaced the Revenue Job Assist Scheme (see below) from 1 July 2013.
This is a grant based incentive for employers to employ those who have been unemployed for greater than 12 months and provides 2 types of payments –
- €7,500 over 2 years to an employer for each person recruited who has been unemployed for more than 12 but less than 24 months
- €10,000 over 2 years to an employer for each person recruited who has been unemployed for more than 24 months.
Income received by an employer under JobsPlus will be disregarded as revenue/income for corporation tax / income tax purposes.
Revenue Job Assist
This scheme ended on 30 June 2013
This was a special tax deduction for persons who were unemployed for a continuous period of at least 12 months. The allowance was on a tapering basis over 3 years as follows:
Personal Allowance |
Child Allowance |
|
Year 1 |
€3,810 |
€1,270 for each qualifying child |
Year 2 |
€2,540 |
€850 for each qualifying child |
Year 3 |
€1,270 |
€425 for each qualifying child |