Employer Job PRSI Incentive Scheme Ireland : Citizens Information Board

Name of the Organization : Citizens Information Board
Type of Facility : Employer Job PRSI Incentive Scheme
Country: Ireland

Website : https://www.citizensinformation.ie/en/

PRSI Employer Job Incentive Scheme

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.

Related : Citizens Information Board Homemaker’s Scheme Ireland : www.statusin.org/7151.html

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):
** Jobseeker’s Benefit
** Jobseeker’s Allowance
** One-Parent Family Payment
** Disability Allowance

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