Is worker due tax refund after short term period?

[roadrunner]

A worker was put on short term layoff and recently recommenced employment. Is this worker due a refund based on the unused tax credits from the layoff period

 

[PolkaDot]

When your payroll department are calculating his next payment, the unused tax credits should automatically be taken into account and he will pay less tax until the tax credits usage goes back to normal.

If not, he should just wait until the end of the year and request a balancing statement from the revenue. If he has overpaid tax for the year then he will get a refund.

 

[vandriver]

Please note that the worker will have a tax liability on their JSB.

 

[smeharg]

Please note that the worker will have a tax liability on their JSB.

Job Seekers Benefit in respect of short-time employment, ie where a full time employee has had her/his hours reduced, is not taxable.

http://www.revenue.ie/en/tax/it/leaflets/it24.html

 

[vandriver]

Job Seekers Benefit in respect of short-time employment, ie where a full time employee has had her/his hours reduced, is not taxable.

http://www.revenue.ie/en/tax/it/leaflets/it24.html

Yes,if the worker was say put on a 3 day week,the JSB would not be taxable.However the OP quite clearly states that the worker was laid off.Hence JSB is taxable income.