With effect from 1 July 2013 the above scheme will replace the Revenue Job Assist and Employer Job (PRSI) Exemption Scheme. The aim of the JobPlus Scheme is to encourage employers to employ long term unemployed individuals. The new incentive will be paid monthly in arrears over a 2 year period (by 24 monthly instalments) and is divided into two levels:
(1) Payment of €7,500 in respect of those who have been out of work for at least 12 months.
(2) Payment of €10,000 in respect of those who have been out of work for over 2 years.
For those already participating in the existing schemes (Revenue Job Assist and Employer Job (PRSI) Exemption Scheme) they will not be affected by the new JobPlus Scheme.