Penneys has created 55 new jobs in Waterford.
The company has opened a newly extended store on Barronstrand Street in the city centre.
Penneys has 277 stores across nine countries including 45 in Ireland.
The 55 new positions brings the total employed in the Waterford store to 160.
Diarmuid McCarthly of RecruitIreland.com said: "There is genuine cause for optimism for retailers right now, as a number of retail outlets have reported consistent sales increases month on month.
"This sector is one of the best performing categories on RecruitIreland.com. There has been a couple of high profile job losses in Waterford in recent times and this job creation by Penneys is much needed for the South-East region."