Employment Schemes & Employment Tax Schemes

Last Updated: 16th March 2012

Please find below a list of the most relevant employment schemes and employment tax schemes. For further details please click on the scheme title, which will direct you to www.citizensinformation.ie or the government body responsible for the scheme, in order to ensure you are reading the most current regulations pertaining to each scheme.

Back to Work Enterprise Allowance (Self-Employed)
The Back to Work Enterprise Allowance (BTWEA) scheme encourages people getting certain social welfare payments to become self-employed.

Employee Retention Scheme
The purpose of this scheme is to encourage employers to keep on employees who get sick or injured which may impact on their ability to carry out their normal duties.

Community Employment Scheme
Designed to help people who are long-term unemployed and other disadvantaged people to get back to work by offering part-time and temporary placements in jobs based within local communities.

Revenue Job Assist
An additional tax allowance for people in Ireland who have been unemployed for 12 months or more and who are now returning to employment. The employer also gets a double deduction for corporation tax/income tax on the employment cost of the relevant person.

Employer Job (PRSI) Exemption Scheme
Exempts the employer from paying employers’ PRSI for 12 months on new jobs where the employee has been on a FAS programme for 3 months or on social welfare for 6 months.

FAS Work Placement Scheme
Allows an employer take on a participant on work placement for a maximum of nine months, while the participant retains their social welfare entitlements.

Job Bridge
Allows an employer take on an intern on work placement for a period of 6 – 9 months, while the participant retains their social welfare entitlements. Participant is also paid a weekly allowance of €50 by Social Welfare.

Pathways To Work
The strategy document of the government for a new approach to getting unemployed persons back to the work force, as part of the National Employment and Entitlements Service.