Jobseeker’s Benefit and One-Parent Family Payment

Jobseeker’s Benefit is a short-term payment for people who are out of work and have enough PRSI contributions. If you are working part-time and receiving Jobseeker’s Benefit, the taxable portion of your payment is collected by reducing your tax credits and standard rate cut-off point—rather than being taxed directly through PAYE. However, Jobseeker’s Benefit is not subject to USC or PRSI, regardless of whether it's paid in full or in part.

Since 2019, Jobseeker’s Benefit has also been available to self-employed people who have lost income or are no longer able to sustain their business.

For those parenting alone, the earnings disregard for the One-Parent Family Payment and the Jobseeker’s Transition Payment increased from €130 to €150 per week.