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Operational Guidelines: JobsPlus
From Department of Employment Affairs and Social Protection
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JobsPlus is a new employer incentive which encourages and rewards employers who offer employment opportunities to the long term unemployed. This incentive will replace the Revenue Job Assist and Employer Job (PRSI) Exemption Scheme from 1st July 2013. Regular cash payments will be made to qualifying employers to offset wage costs where they engage jobseekers from the live register. Eligible employers who recruit full time employees on or after 1st July 2013 may apply for the incentive. The Department of Employment Affairs and Social Protection (DEASP) is responsible for the JobsPlus incentive.
This incentive is designed to encourage employers and businesses to focus their recruitment efforts on those who have been out of work for long periods.
The incentive is provided in the form of a monthly cash payment to employers by electronic fund transfer from DEASP. The rates applicable are set out in 3.1 below.
The European Commission is providing co-funding to JobsPlus for participants under 25 years. JobsPlus is jointly backed by the Youth Employment Initiative (YEI) and the European Social Fund (ESF) and DEASP on an equal funding basis.
As part of the requirements to obtain this funding, participants under 25 should be made aware of this funding. All JobsPlus related documentation and websites should have the ESF and European Structural logo along with a statement that those under 25s are co-funded as above.
The JobsPlus incentive is operable since early July 2013 and has been available for all eligible full time recruitment on or after July 1st 2013. In general, all non-public service employers are eligible to access this incentive, but qualifying conditions do apply. To be considered eligible, the business must be registered as a PAYE employer with the Revenue Commissioners. There are no limits to the number of eligible employees any one employer may hire under the incentive.
This incentive is open to all employers in the private (including commercial semi-state), community, and not-for-profit and voluntary sectors.
In order to qualify an employer must offer full time employment of at least 30 hours per week, spanning at least four days per week to eligible recruits (i.e. that employee must be on payroll and subject to PAYE and PRSI).
The employer must be a legal entity and/or a charity recognised by the Revenue Commissioners (with a CHY number) and registered with the Revenue Commissioners as a PAYE employer. Other legally recognised forms of business are eligible, including partnerships, sole traders, trusts, and unincorporated bodies provided these are recognised by the Revenue Commissioners and are registered as a PAYE employer.
The incentive will be available to employers filling new positions or vacancies that arise as a consequence of natural turnover such as retirements. Employers will be asked to give details of workforce prior to application, where an increase in the work force is not evident an employer will be asked to provide additional information to the DEASP to support the application.
The incentive will not be payable until an officer of DEASP is satisfied that the employee has closed their jobseeker's claim and is no longer in receipt of a payment.
The incentive is available to employers filling new positions or vacancies that arise as a consequence of natural turnover such as retirements. Employers will be asked to give details of their workforce prior to application, In cases where an increase in work force is not evident, an employer will be asked to provide additional information to DEASP to support the application.
An employer in receipt of the Back to Work Enterprise Allowance (BTWEA) may qualify for the scheme. Start-up employers may also be eligible provided that evidence is provided that the business has commenced operations.
An employer availing of JobsPlus may be constrained in receiving aid from other State sources for the employment costs of the same employee.
An employer must declare any other State aid received towards the employment costs of such an employee when applying to DEASP. If an employer subsequently applies to any other State body (e.g. IDA, Enterprise Ireland, Údarás na Gaeltachta, County Enterprise Boards, etc) after receiving JobsPlus aid, the JobsPlus aid must be declared to that body.
Similarly an employer will be restricted in receiving support under JobsPlus if they are receiving support or propose to apply for support, from other State sources to support employment (for example, publicly funded positions, or where support is provided under the Community Services Programme, Community Employment).
An employer deemed as a public service body within the meaning of a ‘public service body’ is not eligible for the incentive. A person or body funded by the Oireachtas , including (employers providing services on behalf of the Department of Employment Affairs and Social Protection) or by the Central Fund and in respect of which a public service pension scheme exists or may be made is defined as a public service body. This also includes schools, boards of management and education providers wholly or partly funded by the Department of Education and Skills.
An employer must be tax compliant. Employers must give DEASP permission to check their status with the Revenue Commissioners. Employers must supply a number tax clearance access number (TCAN ) at the time of application. Before a payment is made an employer’s TCAN is automatically checked and where it cannot be validated payment will not issue. Employers can obtain their TCAN by downloading direct from www.ros.ie or through their accountant.
While the amount of pay is for agreement between the employer and employee, under the National Minimum Wage Act 2015 employees are entitled to a minimum wage and all employers recruiting under this incentive should ensure they comply with the conditions as set out in the Act. From 01/01/2018 this is €9.55 per hour.
Before applying, an employer must be satisfied that the vacancy they wish to recruit to is available and complies with the rules and conditions of this incentive. The employer must be fully compliant with current workplace health and safety and all other legal requirements relating to the operation of the employment. The employer has responsibility to ensure that the appropriate process is applied to placements that require Garda vetting. Employees must agree to comply with requests for Garda vetting where necessary in accordance with the employer’s policy on Garda vetting.
The job must be a full-time position. The job being offered must be for a minimum of 30 hours per week and the employee must work at least four (4) days in any seven (7) day period.
Part-time employment and jobs which are short-term and/or seasonal are not eligible under the JobsPlus incentive.
Employment that is deemed to displace existing employment will be ineligible and DEASP reserves the right to reclaim the payment in the event that an employer engages in any action that displaces existing employees or conspire to create a situation where employees are made redundant in order to seek financial support under JobsPlus.
This incentive cannot be used to support existing full time employees. Where an employer wishes to increase the hours of a part-time position thus creating a full time position, an employer will be eligible for the incentive, subject to other conditions of the JobsPlus being met. An existing part-time employee may be supported if they satisfy the eligibility requirements for JobsPlus.
Entitlement to the incentive by the employer is wholly based on eligibility for a named employee and ceases immediately on termination of that employment. Where employment ceases, the employer must notify DEASP immediately to cancel payment and failure to do so may result in overpayments being raised.
The incentive will not be payable until DEASP is satisfied that the employee has closed their jobseeker’s claim and is no longer in receipt of a payment.
Since the 1st of January 2018 the eligibility criteria are:
A grant of €7,500 is payable over two years for the following categories of jobseeker:
- Jobseekers under 25 years of age and on the live register for at least 4 months (104 days) in the previous 6 months. This element of the incentive is co-funded by the European Social Fund.
- Jobseekers over 25 years of age and under 50 years of age who are on the live register and have been at least 12 months (312 days) unemployed in the previous 18 months.
- Former one parent family payment customers whose youngest child is at least 7 years of age and under 14, who transfer to the live register and are now in receipt of Jobseeker's allowance transitional payment; no qualifying periods applies.
- Persons with refugee status and in receipt of Jobseeker's allowance, no qualifying period applies.
A grant of €10,000 is payable over two years for the following categories of jobseeker:
- Jobseekers under 50 years of age who are on the live register and have been at least 36 months (936 days) unemployed in the previous 42 months.
- Jobseekers over 50 years of age who are on the live register and have been at least 12 months (312 days) unemployed in the previous 18 months.
For employments which commenced prior to 1st January 2018 the following conditions apply:
A grant of €7,500 is payable over two years for the following categories of jobseeker:
- Jobseekers under 25 years of age and on the live register for at least 4 months (104 days) in the previous 6 months. This element of the incentive is co-funded by the European Social Fund.
- Jobseekers over 25 years of age who are on the live register and have been at least 12 months (312 days) unemployed in the previous 18 months.
- Former one parent family payment customers whose youngest child is at least 7 years of age and under 14, who transfer to the live register and are now in receipt of Jobseeker's allowance transitional payment; no qualifying periods applies.
- Persons with refugee status and in receipt of Jobseeker's allowance, no qualifying period applies.
A grant of €10,000 is payable over two years for the following categories of jobseeker:
- Jobseekers over 18 years of age who are on the live register and have been at least 24 months (624 days) unemployed in the previous 30 months.
Jobseekers not in receipt of jobseeker's payment and signing for PRSI jobseeker credits will be also be eligible once they are the required number of days on thelive register.
Time spent in prison may count towards the qualifying time once entitlement to a qualifying social welfare payment is re-established.
The following are not eligible for JobsPlus:
- Those on non-live register payments such as illness related or One Parent Family payments (excluding Jobseeker's Allowance Transition payment);
- Persons who are in receipt of Jobseeker's Benefit payment under the systematic short-time working; and
- Persons in receipt of the Wage Subsidy Scheme are not eligible for the initiative.
The incentive is not open to persons on apprenticeships or in training or work experience. Training/apprenticeships are not considered newly created full-time jobs under JobsPlus.
The recruitment of prescribed relatives (parent, grandparent, stepparent, child, grandchild, step-children, siblings or half-siblings) can only be considered eligible for support under the JobsPlus incentive where the employment is deemed insurable under the Social Welfare Acts (Chapter 2 of Part 2 of the Social Welfare Consolidation Act 2005 refers) and the application is approved by the department.
Persons who were in receipt of qualifying jobseeker payments or jobseeker's PRSI credits who spent time on Community Employment, the Rural Social Scheme, Jobseeker's Transitional Payment, Tús, Gateway, Back to Education Allowance, Back to Work Allowance, Short-term Enterprise Allowance, Springboard courses and short duration training courses provided by Solas/ETB may count this time towards the qualifying period; once entitlement to a qualifying jobseeker's payment is re-established prior to commencing employment or the employee can verify that their financial/family circumstances have not changed during the period they were participating on one of the initiatives listed above.
If an employee has taken up employment from one of the work initiatives or approved training courses above, they must have been in receipt of a qualifying payment directly before they commenced participation on the work initiative or training course. Short term illness while participating on a work initiative will not affect entitlement to JobsPlus.
Employment must be taken up immediately after signing off thelive register or on leaving/completing one of the work initiatives outlined above.
Jobseekers who enter employment may be entitled to BTWFD which provides financial support for jobseeker with dependent child on their return to work for a period of two weeks after commencing employment. New employees will be able to access BTWFD without effecting supports available under JobsPlus. Further information on the BTWFD is available in the local Intreo Centres and local Social Welfare Offices. They will give guidance on the application process and provide the application form. The application form is available to download from www.welfare.ie.
Former one parent family payment customers whose youngest child is at least 7 years of age and under 14, who transfer to the live register and are now in receipt of Jobseeker's allowance transition payment; no qualifying periods applies.
New employees under this initiative may be entitled to receive Working Family Payment (WFP). WFP is a weekly tax-free payment available to employees with children which gives extra financial support to people on low pay.
People who have been unemployed for a minimum of 12 months and have a medical card may retain their medical card for a period of 3 years if they commence employment.
Rent and Mortgage Interest Supplements (MIS) are not payable where a jobseeker or spouse is engaged in full-time employment. Full-time employment is defined as working for 30 hours or more per week. Existing Rent Supplement claimants may retain entitlement, subject to a means test, whilst engaged in full-time employment provided that they have been deemed as being eligible for housing support under the Rental Accommodation Scheme (RAS).
Mortgage Interest Supplement (MIS) claimants may retain entitlement, subject to a means test, whilst engaged in full-time employment provided that gross household income does not exceed €317.43 per week. MIS is retained on a tapered basis for up to 4 years. In year 1, the amount of supplement payable will be 75% of the supplement in payment prior to commencing the scheme. In year 2, it reduces to 50% and then to 25% in years 3 and 4. Any amount of Back to Work Allowance(BTWA), Working Payment (WFP), PRSI, reasonable travel expenses and any childcare allowance payable on certain training courses can be disregarded in the assessment of the €317.43 weekly income limit.
A new subsidised after school childcare scheme is also available to support low-income and unemployed persons to return to the workforce. It is targeted at families progressing into employment.
Child care providers, both community and commercial, are subsidised by the State with a subvention rate of €35 per week per child care place, and parents are expected to contribute an additional €20 per week per place. The scheme will be available to customers of DEASP who are long-term unemployed, including those in receipt of the Jobseeker's Allowance Transition payment who avail of an employment opportunity and have one or more children aged 4-13 years of age who are attending primary school.
To apply for the subsidised after-school child care scheme, applicants should contact their nearest Intreo Centre or Social Welfare Branch Office for further information and application form. The completed application form should be returned to the Intreo Centre or Social Welfare Branch Office where the applicant will be provided with a letter confirming eligibility and the amount of after-school child care that is required. The applicant will then be referred to their nearest County Childcare Committee (CCC) who will connect them with the relevant child care providers in their area.
Existing childcare supports that are provided by the Department of Children and Youth Affairs. Individuals availing of an employment opportunity may be able to access the Community Childcare Subvention (CCS) programme which funds to approx. 1,000 community-based non-profit child care facilities nationwide. Information on this CCS is available through the County Childcare Committees.
The status of the employment will be the same as any other employment and liable to PAYE, USC and PRSI.
Both employers and prospective employees can apply on-line to verify eligibility for the incentive. An application will be processed for decision provided all questions are completed to the satisfaction of the Department of Employment Affairs and Social Protection (DEASP).
The application and decision process for employers follows a number of steps;
1.Register on line
Once an employer decides to recruit an additional employee they complete an online application form which gathers key information such as name of company, size of workforce, bank details, economic sector of company and provide permission to DEASP to check their tax clearance certificate online. DEASP will review, verify the data and check the tax clearance certificate. If in order, the employer will receive a confirmation e-mail.
2.The recruitment phase
Once the employer receives eligibility confirmation from DEASP, they may proceed with their recruitment. At this stage an employer could contact their local Intreo Centre or Social Welfare Branch Office for details of suitably experienced and qualified candidates for their vacancy.
3.Verifying candidates eligibility for JobsPlus
When an employer has conducted preliminary interviews and shortlisted candidates, they should then advise these candidates to log on to www.jobplus.ie to determine their eligibility for the incentive as an employee. We will process this request from the candidate and revert to them with eligibility status. If elegible, a two part JP1 form will issue by post to the candidate - Part A of the form will confirm eligibility and rate of payment for a prospective employer. Part B should be completed by the employer should they chose to employ the candidate. The candidate should bring the two part JP1 form confirming eligibility to the employer for consideration.
4.The decision to hire
Once the employer identifies the most suitable candidate for the position, they complete part B of the JP1 form for that candidate, sign the declaration and return it to the DEASP.
The JP1 form will be processed by us and once all conditions are satisfied, the employer will be notified by e-mail that they have been awarded the incentive.
5.Payment of JobsPlus
Once the candidate is offered a position by the employer they should close their jobseeker claim either on line at www.welfare.ie or go to their nearest Intreo Centre/Social Welfare Branch Office. Payment of JobsPlus to the employer can only commence once DEASP confirms the jobseeker's claim of the employee has closed. Payments will issue monthly in arrears by EFT. Payment will be paid monthly over a 24 month period once eligibility continues.
Applications for jobs created on or after the 1st July 2013 are eligible for the JobsPlus incentive. The incentive will be awarded from a date determined by DEASP once confirmation of the closure of the employee's jobseeker's claim is received. No backdating of the incentive will apply.
If the application is refused, or the grant payment is discontinued, the employer may request a review of the decision.
The DEASP has put in place a process whereby decisions can be reviewed by officers not involved in the original decision. An applicant (corporate or person) or/and jobseeker who is not satisfied with a decision made under the JobsPlus incentive may submit a written request for a review of the decision made, stating the reason why a decision is incorrect or that proper procedures were not applied.
The JobsPlus incentive is a non statutory scheme and decisions made by DEASP cannot be appealed to the Social Welfare Appeals Office.
A jobseeker may verify their eligibility as an employee for the JobsPlus incentive by applying on line at www.jobplus.ie.
The DEASP will process this request from the jobseeker and revert with eligibility status, if eligible, a two part JP1 form will be mailed to the jobseeker - Part A of the JP1 form will confirm eligibility and rate of payment to a prospective employer should a jobseeker be employed and should be signed by the jobseeker, Part B to be completed by employer should they chose to employ the jobseeker. Where the jobseeker has been interviewed by an employer and asked to determine their eligibility for JobsPlus incentive, the jobseeker should bring the two part JP1 form confirming eligibility to the employer for consideration.
It is a matter for the employer to offer the position to the person they deem to be most suitable for their vacancy.
The employee must take up employment immediately after signing off the live register or on completing one of the work activation initiatives outlined in section 3.6 in order to satisfy the conditions of JobsPlus incentive.
Eligibility as an employee for JobsPlus is valid at the time it is verified by DEASP. Eligibility will be re-confirmed on recruitment. Eligibility can change if there is a change in the jobseeker's circumstances. Where circumstances change, a jobseeker can contact the JobsPlus unit directly on 071-9672698 and request an up to date verification at www.jobplus.ie.
The incentive will be payable monthly in arrears over a two year period (24 monthly payments) from an approval date determined by the Department of Employment Affairs and Social Protection (DEASP).
Payment will be made monthly in arrears by Electronic Fund Transfer (EFT) – no other method of payment is available. The qualifying employer must specify the receiving bank account at the time of application. A monthly remittance slip will issue to employers outlining the employees to which the incentive refers
Income received by the employer from this initiative will not be considered as revenue/income for Employer income or corporation tax purposes.
The Department of Employment Affairs and Social Protection (DEASP) will seek periodic verifications from employers in order to establish on-going compliance with the rules of the incentive. The payment of the incentive is wholly dependent on the continuing employment of the eligible employee and each approved incentive is uniquely associated to a particular employee. We may request copies of salary remittance or other verifications to ensure on-going compliance. The department and the Department of Education and Skills will carry out some on the spot verification checks to ensure continuing compliance.
Should an employee cease to be employed during the period to which the incentive covers, payment will terminate. Employers are obliged to notify us immediately of any termination of employment of eligible employees, even in mutual agreement circumstances.
The DEASP is obliged under public accounting and expenditure rules to recoup all grant monies paid in error or in excess and is not restricted by the circumstances giving rise to such excess in seeking recoupment.
The grant is specific to the approved employer and employee and cannot be used to offset the cost of other employees in the same or related businesses/employment.
The DEASP will treat all information and personal data obtained as confidential. As part of our monitoring and reporting obligations, we will use data provided for the operation of JobPlus carefully. We will only disclose information on employers and employees to other people or bodies in accordance with the law.
Further information and advice on all aspects of the JobsPlus incentive is available by accessing www.jobplus.ie, sending an email to Jobsplusinfo@welfare.ie or by calling (071) 9672698/9672629/9672509 or by visiting any of the DEASP's offices.
JobsPlus incentive is managed and administered by:
Employment Supports Services
Department of Employment Affairs and Social Protection
Ground Floor
Shannon Lodge
Carrick-on-Shannon
Co Leitrim
LoCall: 1890 927 999
Telephone: (071) 9672698
If calling from outside the Republic of Ireland please call +353 71 9672533
Note: The rates charged for using 1890 (LoCall) numbers may vary among different service providers.
