Employment Wage Subsidy Scheme

Employment Wage Subsidy Scheme (EWSS) Updates

Updated Revenue guidance

Revenue have made various updates to the Employment Wage Subsidy Scheme (EWSS) Guidance document – full details are available here https://www.revenue.ie/en/employing-people/documents/ewss/ewss-guidelines.pdf

Employer Eligibility for pay dates on or after 1st July 2021

Per updated Revenue guidance in relation to the EWSS, employers must continue to undertake a monthly review to be satisfied that your organisation continues to meet the eligibility criteria for the EWSS.

From 30th June 2021, employers are required to complete an online monthly Employer Eligibility Review Form. This form will assist you in ensuring your continued eligibility for the scheme. The form must be completed and submitted through Revenue Online Service (ROS).  The initial submission should be made between 21st and 30th July 2021. You will need to provide details of the following:

  • actual monthly Value Added Tax (VAT) exclusive turnover or customer order values for 2019
  • actual monthly VAT exclusive turnover or customer order values for the first six months of 2021
  • monthly projections for the remainder of 2021, July to December 2021.

Action required

The facility is not currently available in Revenue for Paycheck Plus to complete these submissions on your behalf.  If your organisation is availing of the EWSS, please access Revenue Online Service (ROS) directly to confirm your eligibility.

By the 15th of every subsequent month during the scheme, you will need to provide details of the actual results for the previous month. You will also need to review the original projections you provided to ensure they remain valid.

Failure to complete this return will result in suspension of payment of your EWSS claims.

If employers no longer qualify, you must deregister for EWSS by the 1st of the month and cease claiming the subsidy.  If circumstances change the following month and the employer is again eligible, you can reregister and claim from the date of reregistration.  Please contact your Paycheck Plus Account Manager by return if you wish to discuss either these processes.  If your eligibility review confirms your organisation is no longer eligible, please advise your Account Manager directly as part of your input submission for that period.

Additionally, employers must ensure that tax clearance is maintained for the duration of the scheme.

Other updates

Updates to the Revenue guidance available here for reference also include:

  • Confirmation that the period of the EWSS scheme will run until 31st December 2021
  • Confirmation of subsidy rates to be paid from 1st October 2021 expected to be confirmed in September 2021
  • Consideration is being given to an employer contribution to employee wages from October 2021 – more information expected in September 2021
  • Concessions for employees retained on the payroll with gross pay aligned with PUP rates will remain in place until 1st September 2021, when PUP rates are expected to reduce
  • Revenue are conducting real time compliance checks; employers may be required to submit supporting documentation to demonstrate a severe disruption
  • Employer eligibility criteria for January to June 2021 pay dates
  • Inclusion of TWSS, EWSS and certain Income Tax debts in debt warehousing arrangements for Period 1 until the end of December 2021, and Period 2 from 1st January 2022 to 31st December 2022

 

For more related to Employment Wage Subsidy Scheme reporting read:

Employment Wage Subsidy Scheme (EWSS) Q&A

The Employment Wage Subsidy Scheme – What We Know So Far

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