From
here operational intstructions)
"c) Transfer of Benefit - Article 69
Under this Article a person who has been in receipt of JB in one of the European countries for at least 4 weeks, may transfer this benefit to one of the other European countries for a maximum of 13 weeks,(78 days) provided the person is seeking employment in that country. The person registers as unemployed in the country to which s/he travels, and the local social services office pays the benefit, subsequently recouping it from the home country.
(d) Outgoing cases from Ireland
A person in receipt of Irish JB may transfer the JB claim to one of the European countries for up to 13 weeks (78 days). The form E303 must be completed by the local office with details of rates of payment etc. The claimant takes this form to the social services office of the country to which they are travelling.
(e) Incoming cases from another European country
Nationals of other European countries may transfer their Benefit into Ireland. The rate payable to such persons is the rate that they are entitled to in their home country converted into EURO. These claimants should provide a copy of the form E303 from their home country
(f) Special Case - JA Pending Action Under Article 67 or 69
If there is likely to be an undue delay in the processing of incoming article 67 or 69 cases, the person should be advised to claim JA in the interim.
This JA claim is subject to all the normal conditions for receipt of JA. When the person's JB entitlement is subsequently established, any JA paid should be treated as paid on account of JB.
If the person's entitlement to JB is lower than the JA entitlement s/he may continue to receive JA in lieu of JB. In such cases, the JA is treated as paid on account of JB, and that JB is recovered from the person's home country.
(g) Transfer from another EU country
In any case where a person qualifies for JB due to an aggregation of two social insurance records, and has been paid a foreign JB within 26 weeks of becoming entitled to Irish JB, the period paid on the foreign JB should be deducted from their 390 days or 312 days on Irish JB i.e. the foreign JB "links" to the Irish JB.
For Example:
A person has received 90 days of British JB and then comes to Ireland. S/he receives a further 24 days of British JB on a transfer of benefit (see "Transfer of benefit"). She then finds work for a week, and pays one A1 contribution. She now qualifies for an aggregation of social insurance record (see "Aggregation of records"), and on that basis qualifies for Irish JB.
The number of days paid already on her British claim (90 + 24, or 114) is deducted from her 312 (234) days maximum entitlement, leaving a net Irish entitlement of 198 days or 120 days as appropriate. "