Periods of unemployment

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

Your employer will provide Revenue with your pay and tax details and your leaving date. A claim for unemployment repayment can be made:

  • immediately, if Emergency Tax was applied in your last employment.
  • immediately, if you are leaving Ireland permanently.
  • four weeks after becoming unemployed, if you are not receiving any other taxable income.
  • eight weeks after becoming unemployed, if you are receiving other taxable income such as Jobseekers Benefit.

To claim a refund:

  • Sign in to myAccount and select ‘Claim unemployment repayment’ on the PAYE Services card.
  • If you are not e-enabled, you can complete a Form P50 and send it to your Revenue office.

You can access this service through the Revenue Online Service (ROS), by clicking the 'PAYE Current Year' tab from the 'Other Services' tab. 

The taxable amount of some social welfare payments is taken into account when calculating tax refunds.

Next: Transferring tax credits to a spouse or civil partner