Returning to Work

Returning to work after unemployment

If you’re unemployed before starting your first job or unemployed between jobs, then you might be able to claim a tax refund immediately. This is typically the case if you were unemployed for a period of at least 4 weeks. If you were taxed on an Emergency basis you may apply immediately for a refund on becoming unemployed.

Unused tax credits are another consideration if you were unemployed between jobs. These could result in a tax refund, so it’s worth reviewing your tax position at the end of the year. If you received Jobseeker’s Benefit or Illness Benefit while out of work, you should contact your local tax office to ensure your tax records are updated when you resume employment.

If you’re returning to work after a significant gap, you need to ensure your tax and PRSI deductions from your wages are correct. Your new employer must deduct tax and USC from your pay from the beginning of your employment.

What if I've been out of work for a while?

If you’ve been out of work for a while, you may not have details of your tax credits and cutoff point. In this case, you should contact your local revenue office as soon as possible so your tax credits and cutoff point can be accessed.

Your spouse/civil partner may be using the tax credits you’re due if you’re being assessed as a married couple. If your new role is temporary then it might not be worth looking at these tax credits for that year.

However, you’re entitled to a PAYE allowance and expenses in your own right if you qualify for them. These can be set against your income and aren’t transferable to your spouse. If your spouse isn’t in receipt of taxable income you may be able to claim additional tax credits.

Since 2019 you will no longer get a P45 when you leave a job. Instead, your employer will enter your leaving date and details of your final pay and deductions into Revenue's online system.