Under the Revenue job assist programme which has recently been introduced, employers may qualify for a double tax deduction for three years where they offer a job to an unemployed person. The back to work allowance is a payment directly to unemployed persons who take up employment or self-employment. It is part of my Department's employment support services designed to encourage long-term unemployed people to return to the active labour force. Since it was introduced, over 33,600 people who were previously long-term unemployed or lone parents have availed of the allowance to take up new jobs as either employees or self-employed persons.
The job assist programme differs from the back to work allowance scheme in the following areas. There is no minimum age requirement for job assist. An age limit of 23 years applies to back to work allowance applicants. To qualify for back to work allowance, a job must be a new or additional job. All jobs, including vacancies, qualify for job assist. A person must establish an underlying entitlement to unemployment assistance to qualify for back to work allowance.
To qualify for back to work allowance, a person in receipt of unemployment benefit must undergo a means test. No such condition applies to job assist.
The Department's job facilitators are working closely with unemployed people and will advise them on the best support available in their particular case to help them make the transition to employment.