Working for Work : Chapter 4 : Welfare to Work

Revenue Job Assist

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The Revenue Job Assist scheme provides additional tax-free allowances for people who receive qualifying Social Welfare payments and are returning to employment.

Under this scheme the employee receives an additional tax-free credit and the employer will also receive additional tax relief.

  • Revenue Job Assist only applies if you are taking up a job. It does not apply if you are becoming self-employed.
  • If you change jobs once during the 3 years you can still keep the allowance. If however, you move on to a third job you will lose the allowance.
  • You can only claim this relief for one 3 year period. If you claim the relief, become unemployed and then return to work again in the same 3 year period, you can continue to claim. If you claim the relief, become unemployed and return to work after the three year period, you cannot claim the relief.

Extra Tax-Free Allowances

Under this scheme the additional tax relief is available for a three-year period on a tapered basis as follows:

Extra Personal Extra Tax Credit for Tax Credit each qualifying child Year 1 €3, 810 E1,270 Year 2 €2, 540 E850 Year 3 €1, 270 €425

 

The additional tax allowances are an extra personal tax allowance and a child tax allowance for each qualifying child. These allowances are marginally rated which means they are allowed at the individual's highest rate of tax and appear as an increase to your tax credits and Standard Rate Cut Off Point on the Tax Credit Certificate.

The Revenue Job Assist is added to your other tax credits and Standard Rate Cut Off Point and can be claimed for three years. Also, this tax allowance can be claimed irrespective of your marital status. To work out how much income tax you will pay see Chapter 5.

Qualifying for the Revenue Job Assist

Different qualification requirements apply to different Social Welfare payments - but under this scheme you must be employed for a minimum of 30 hours a week and the job must be capable of lasting at least 12 months.

Jobseekers: Jobseekers will qualify for this scheme after 12 months on either Jobseeker's Allowance or Jobseeker's Benefit.

Other Social Welfare Payments: In receipt of one of the following payments for 12 months or more, One Parent Family Payment, Disability Allowance or Blind Person's Pension. In receipt of Invalidity Pension for 12 months or Illness Benefit for 3 years or more.

A person may not get Invalidity Pension and participate in the Revenue Job Assist Scheme. If you are on Invalidity Pension and wish to take up the Revenue Job Assist Scheme you are obliged to give up your Invalidity Pension.

  • Ex-prisoners: Ex-prisoners will qualify after 12 months or more (once an underlying entitlement to Jobseeker's Allowance is established before starting employment).

Other Qualification Conditions -

  • You will not qualify for Revenue Job Assist if you have even had one day's employment in the past year.
  • You will not qualify for Revenue Job Assist if you have been made redundant in the last 6 months
  • Time spent on Job Initiative, Community Employment, certain FÁS training courses and the Back to Education Scheme can also make up part of the 12-month period, and do not count as employment when assessing eligibility.

Secondary Benefits -

  • Participants on Revenue Job Assist who have a Rent Supplement will be assessed on New Rent Supplement regulations - See Chapter 2. If it is more beneficial, they can continue to be assessed under the previous rules.
  • Those remaining on Rent Supplement may qualify for consideration for accommodation on the Rental Accommodation Scheme.
  • You will retain your Medical Card for three years.
  • You may be eligible for FIS (see FIS section in this Chapter).

Further information on Revenue Job Assist can be obtained from your local tax office or www.revenue.ie. You could also check with your local FÁS Placement Office for any jobs notified by employers under Revenue Job Assist.

Contact your Jobs Facilitator in your local Social Welfare office, the Local Employment Service or the INOU on (01) 856 0088 to find out which is the best option for you (see Chapter 7 for contact numbers).

Part-time Job Incentive Scheme (PTJIS)

If you have been claiming Jobseeker's Allowance for 15 months or more the part-time Job Incentive Scheme is to help a person get back into the workplace in the short-term by doing part-time work under 24 hours a week. Instead of Jobseeker's Allowance, you may be able to claim a Part-time Job Allowance for one year, which may be extended for a further period. While on this scheme you must continue your search for full-time work. You cannot claim an allowance for any children and you can only keep your secondary benefits if you pass the standard means test.

You can apply for this scheme if you:

  • Are on Long-Term Jobseeker's Allowance (LTJA) for 15 months or more and receiving a higher Jobseeker's payment than the appropriate part-time Job Incentive supplement payable.
  • Have found a job with less than 24 hours employment a week, lasting for at least two months.
  • You must pay PRSI contribution at class A or J on your earnings from employment. (If you are in insurable employment and your earnings are €38 or more per week you will pay a PRSI contribution at Class A. If your earnings are under €38 then you will pay a Class J contribution.

Your Part-time Job Allowance will be paid at €124.10 per week (single person), or €202.30 per week (with an adult dependant). Your earnings from your job will not affect your rate of payment. Your wages will be taxable and you will pay a Class A PRSI.

  • You will keep your medical card for the duration of the PTJI scheme regardless of your earnings (up to a maximum of 3 years).
  • If you are working between 19 and 24 hours a week check to see if you are entitled to FIS (see Chapter 4).

Last Updated: 31/08/2011 ^ back to top