@MappedSuperclass
@XmlType
public abstract class EntityBase implements Serializable{

	@Transient
	public static final long serialVersionUID = -3178098860021538369L;
	
	@Id
	@GeneratedValue
	@Column(name = "Id")
	@XmlElement
	private long id;

	public long getId() {
		return id;
	}

	public void setId(long id) {
		this.id = id;
	}	
}

@Entity
@XmlType
public class Person extends EntityBase {

	private static final long serialVersionUID = EntityBase.serialVersionUID;
	
	@Column (name="FirstName", nullable=false)
	private String firstName;
	@Column (name="LastName", nullable=false)
	private String lastName;
	@OneToOne
	@PrimaryKeyJoinColumn
	private Address address;

...

@Entity @Table(name = "Customers")
@DiscriminatorValue("C")
@XmlAccessorType(XmlAccessType.FIELD)
@XmlType
public class Customer extends Person {

	private static final long serialVersionUID = EntityBase.serialVersionUID;

javax.xml.bind.context.factory=org.eclipse.persistence.jaxb.JAXBContextFactory

import org.eclipse.persistence.config.DescriptorCustomizer;
import org.eclipse.persistence.descriptors.ClassDescriptor;
import org.eclipse.persistence.oxm.mappings.XMLObjectReferenceMapping;

public class EmployeeCustomizer implements DescriptorCustomizer {

    public void customize(ClassDescriptor descriptor) throws Exception {
        // Equivalent to @XmlID
        descriptor.addPrimaryKeyFieldName("@id");
        
        // Equivalent to @XmlIDREF
        XMLObjectReferenceMapping managerMapping = new XMLObjectReferenceMapping();
        managerMapping.setAttributeName("manager");
        managerMapping.addSourceToTargetKeyFieldAssociation("manager/text()", "@id");
        managerMapping.setReferenceClass(Employee.class);
        descriptor.addMapping(managerMapping);
    }

}

@XmlCustomizer(EmployeeCustomizer.class)
public class Employee {
    //@XmlID
    @XmlAttribute
    private long id;

    //@XmlIDREF
    @XmlTransient
    private Employee manager;

    public long getId() {
        return id;
    }

    public void setId(long id) {
        this.id = id;
    }

    public Employee getManager() {
        return manager;
    }

    public void setManager(Employee manager) {
        this.manager = manager;
    }

}