What is Back to Work Enterprise Allowance?
After at least 9 months on a qualifying payment, you can start an approved new business and keep 100% of your payment in year one and 75% in year two.
The key facts
- 100% of your payment in year 1, 75% in year 2 (including increases for dependants)
- Needs 9 months on e.g. Jobseeker’s Allowance, One-Parent Family Payment or Disability Allowance
- Approved in writing by Intreo and a Local Development Company before you trade
- Not taxable; can be combined with the Enterprise Support Grant (up to €2,500)
Before you’re approved
Job search requiredJob search
You stay on Jobseeker’s Allowance, and its job-search conditions, until BTWEA is approved and starts.
Your business work can count. Your business plan, market research and Start Your Own Business course count as genuinely seeking work. Up to 3 months of market research before BTWEA is allowed.
What you must do to keep getting it
- Meet your Employment Personal Adviser, get referred to your Local Development Company, and do a Start Your Own Business course.
- Write the business plan: description, where and how you’ll trade, cash flow and a 1-year projection. Leave the BTWEA payment OUT of the cash flow.
- Sign form BTW2 yourself, and do NOT trade until you have written approval. Start within 12 weeks of approval.
If you take or turn down a job: Refusing suitable work can mean up to 9 weeks’ disqualification.
While you’re on it
No job search requiredJob search
BTWEA replaces your jobseeker’s payment and expects you to give the business your full time. No job search.
What you must do to keep getting it
- Register with Revenue as self-employed; bring proof to your 3-month review at the latest.
- 3-month and 9-month reviews: bring invoices, order book, bank statements and a customer list.
- Return the BTW17A declaration near the end of year 1, or payment is suspended.
- Tell your adviser before any trip abroad. File Form 11 and pay by 31 October each year.
If you earn money
BTWEA isn’t means-tested: what your business earns doesn’t reduce it, and neither does a partner’s income. Your profit is taxed, and you pay PRSI at Class S (4.35% from 1 October 2026).
If you take or turn down a job: You may NOT take a job as an employee while on BTWEA, full or part time. It would end your claim.
The other route
You can’t be on both at once. Compare them before you choose.
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Cite this page
"What is Back to Work Enterprise Allowance?", Pontia, https://pontia.xyz/ie/guide/btwea/ (updated 25 September 2026)
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