Tax refund when you become unemployed
A refund of the Income Tax and USC you overpaid before you stopped working. How much depends on your pay, the tax you paid, the credits you have used and how long you are out of work.
Last checked September 2026
What it is
If you stop working part way through the year, because you lost your job, were made redundant, were let go or laid off, finished a contract or quit, you may be due a refund of Income Tax and USC. PAYE spreads your tax evenly over the year, so once your pay stops the tax already taken from your wages can be more than you owe for the year. Revenue calls this an unemployment repayment, and you make the claim yourself. You can claim four weeks after you become unemployed if you have no other taxable income, eight weeks after if you are getting a taxable payment such as Jobseeker's Benefit, and straight away if Emergency Tax was applied in your last job or you are leaving Ireland permanently. Claim in myAccount under PAYE Services, Claim unemployment repayment, or on paper with Form P50. Jobseeker's Benefit is taxable apart from the first €13 a week, Jobseeker's Allowance is not taxable, and the taxable part of any welfare payment is counted before the refund is worked out. If you are out of work sick on Illness Benefit rather than unemployed, Revenue handles it differently: it adjusts your tax credits so your employer takes the right amount of tax.
Who can get it
- You were a PAYE employee and have stopped working during the tax year
- You have been out of work for four weeks, or eight weeks if you are getting a taxable welfare payment such as Jobseeker's Benefit
- Or Emergency Tax was applied in your last job, or you are leaving Ireland permanently, in which case you can claim immediately
- Your employer gives Revenue your pay, tax and leaving date, and Revenue refunds by cheque or to your bank account.
- Jobseeker's Benefit is liable to Income Tax apart from the first €13 a week and the child dependant amount, and its taxable amount is added to your pay when the refund is worked out. Jobseeker's Allowance is not taxable at all, and Jobseeker's Benefit paid because you are on systematic short-time work is not taxed either.
- If you are on unpaid sick leave rather than unemployed, Illness Benefit is taxable, and Revenue adjusts your tax credits so your employer deducts the right amount instead of you claiming a refund.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 9 September 2026. Always confirm the details on the official page before applying.
Questions people ask
How soon after losing my job can I claim a tax refund?
Four weeks after you become unemployed if you have no other taxable income, eight weeks if you are getting a taxable payment such as Jobseeker's Benefit, and immediately if Emergency Tax was applied in your last job or you are leaving Ireland permanently.
How do I claim the unemployment repayment?
Sign in to myAccount and select Claim unemployment repayment on the PAYE Services card, or complete Form P50 and send it to your Revenue office.
Is Jobseeker's Benefit taxed?
Yes, apart from the first €13 a week and the child dependant amount. It is not liable to USC or PRSI. Jobseeker's Allowance is not taxable.
Related guides
- Carer's Allowance
- Carer's Support Grant
- Carer's Benefit
- Fuel Allowance
- MyFutureFund (Auto-Enrolment Retirement Savings)
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