Taxsaver passengers not using public transport during the covid-19 crisis will be offered free travel for a number of months after they return to work.
The additional time will equal the length of time they have been unable to use their ticket.
The NTA says "Where the customer wishes to receive a refund rather than a replacement ticket, it is still open to them to make such a request via their employer under existing terms and conditions."
Refunds will be offered to people who will not be returning to their current employment.
The refund offered will cover the remaining period of ticket validity, from the time restrictions were put in place.
The scheme applies to public transport services subsidised by NTA provided by: Dublin Bus, Go-Ahead Ireland, Bus Éireann, Iarnród Éireann and Luas.
Minister for Transport Shane Ross said: “Times are tough for many at the moment; financially challenging as well as stressful, and I welcome this development in assisting customers.”