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Periods of unemployment

  1. Overview
  2. How to claim a tax and USC refund if you are unemployed
  3. Transferring tax credits to a spouse or civil partner
  4. What happens when you return to work?
  5. Taxation of Jobseeker's Benefit and Jobseeker's Benefit (self-employed)
  6. Taxation of short-term jobseekers claims

Overview

You may be unemployed and have paid either Income Tax, Universal Social Charge (USC), or both. If so, you may be entitled to a refund if you are out of work and:

  • intend to resume employment before the end of the year
  • do not intend to resume employment before the end of the year
  • or
  • will be going abroad.

When you return to work, your new employer should notify Revenue and request a new Revenue Payroll Notification (RPN). The RPN will provide your employer with your correct tax details and rate bands. This will ensure that you pay the correct amount of tax in your new job. You may have to pay tax on Jobseeker's Benefit which you received when you were unemployed.

Next: How to claim a tax and USC refund if you are unemployed

Published: 10 September 2024 Print this page

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