Not returning to work after career break, any social welfare entitlements?

OH is currently on a career break, following paid and unpaid maternity leave, she has, in effect, been off work for 4 years. Career break is up in the new year and she wants to go back to work but only part time, this is for child minding and reasons of a very long commute (90 minutes each way daily). However employer is saying they have no part time vacancies available and therefore she would need to resign.

If she does resign, and given that she will not have paid stamps over the last 3 years or so will she be entitled to any SW payments?. She will be looking for work locally, full time if possible

Just to clarify - she would only work part time (if possible) with the current employer but would work full time locally?

Assuming that she does not have the "stamps" for PRSI linked non means tested benefits (e.g. Jobseeker's Benefit) then if she will be available for and seeking employment then she could apply for means tested Jobseeker's Allowance.

http://www.citizensinformation.ie/en/social_welfare/social_welfare_payments/unemployed_people/

I'm not aware of any other SW payments that would obviously be relevant here. The home carer's tax credit may be available here depending on your specific (joint) circumstances.

http://www.revenue.ie/en/tax/it/credits/home-carers.html

correct, she'd be happy to work full time locally

Does her current employer offer any option for telecommuting at all?
Has she already taken unpaid Parental Leave in case that's of any relevance here?

http://www.citizensinformation.ie/e...itions/leave_and_holidays/parental_leave.html