The jobs are based at PayPal's European centre of excellence which opened last year after an EUR15 million investment.

The centre is part of a larger site in Blanchardstown which opened in 2003 and now houses over 1100 staff, managing all direct customer contact for PayPal's businesses across Europe.

Uwe Heddendorp, VP, European operations, PayPal, says: "It is a great testament to the team here in Dublin that we are able to announce the creation of further jobs at PayPal. Our European business continues to grow and I am proud to be able to once again support Irish job creation."

Yesterday eBay reported fourth quarter revenue from its payments business - PayPal and BillMeLater - was up 28% to $795.6 million.