EWSS Employment Wage Subsidy Scheme
- That their business has suffered major disruption as a result of COVID-19. The business has suffered at least a 30% drop in either turnover or orders for the period 1st July 2020 to the 31st December 2020, when compared to the reference period of 1st July 2019 to 31st December 2019
- The Employer must have an up to date Tax Clearance Certificate
- The Employer must register for the EWSS. This facility is now available on ROS.
- The Employer must review their eligibility at the end of each month and if employers no longer qualify, they must deregister for EWSS through ROS with effect from the following day (that being the 1st of the month) and cease claiming the subsidy.
- If an employer becomes aware prior to the end of the month that they will no longer meet the eligibility criteria (e.g. unexpected donation or grant received at the start of a month), they should deregister immediately and cease to claim subsidies.
- If circumstances change the following month and the employer is again eligible, they can reregister and claim from the date of reregistration. It is not possible to backdate the claim to include the period of deregistration as that correctly reflected the employer’s expectation at that time.
- Less than €151.50: €0.00 per week
- €151.50 to €202.99: €151.50 per week
- €203.00 to €1,462.00: €203.00 per week
- More than €1,462.00: €0.00 per week
The subsidies will be paid to the Employer once a month in arrears, after the return due date (14th of the following month).Under EWSS, payrolls return to normal pre-COVID calculations. All gross payments made to Employees are subject to Tax, USC, EE PRSI and ER PRSI in the normal way.