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.

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