Eligible employees For Employment Wage Subsidy Scheme (EWSS)

During the Employment Wage Subsidy Scheme (EWSS), you can claim a subsidy for eligible employees on the payroll of an impacted business. Employees are eligible if they are in receipt of weekly gross wages between €151.50 and €1,462. There is no legislative requirement that employees are actively working to be eligible for the EWSS.

Proprietary directors

The subsidy can be claimed for certain proprietary directors. This was agreed in recognition of the key role played by certain proprietary directors in providing employment, especially in the small and medium enterprises (SME) sector.

You can claim the subsidy for proprietary directors if:

  • you meet the eligibility criteria for the EWSS
  • and
  • the proprietary director is on your payroll
  • and
  • you paid wages to the proprietary director which were reported to Revenue on your payroll at any stage between 1 July 2019 and 30 June 2020.


Where a person is a proprietary director of two or more eligible companies, a claim for the EWSS can only be submitted for one company.

Connected parties

EWSS cannot be claimed in respect of certain connected parties. These are connected parties who were not on the payroll and paid at any time between 1 July 2019 and 30 June 2020. Connected parties include, an individual’s or their spouse’s:

  • brother or sister
  • aunt or uncle
  • niece or nephew
  • linear ancestor or descendant.

Employees employed otherwise than as part of a business

Additional excluded employees are those employed otherwise than as part of a business. Examples of these employees, are domestic employees such as:

  • childminders
  • housekeepers
  • gardeners.

Next: Registration and operation of the Employment Wage Subsidy Scheme (EWSS)

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