Periods of unemployment

Taxation of Jobseeker's Benefit

Jobseeker’s Benefit, paid by the Department of Employment Affairs and Social Protection (DEASP), is liable to Income Tax (IT) apart from the:

  • first €13 per week
  • child dependant amount.


If you are receiving Jobseeker's Benefit because you are in 'systematic short-time employment', then you do not pay IT on it.

Jobseeker’s Benefit is not liable to Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).

IT is collected on Jobseeker's Benefit by reducing your annual tax credits and rate band. When you start working again, we will send you a new Tax Credit Certificate showing the revised amounts.

You might claim an IT refund, while you are unemployed. If you do, the taxable amount of your Jobseeker's Benefit will be added to your pay. We will then calculate what refund (if any) you are due.

Jobseeker's Allowance differs from Jobseeker's Benefit and is not liable to IT, USC or PRSI. For more information see Taxation of social welfare payments.

Next: Taxation of short-term jobseekers claims