- Qualifying criteria for employers
- Employer eligibility review form
- Eligible employees
- Registration and operation of the Employment Wage Subsidy Scheme (EWSS)
- How to claim for employees and subsidy rates
- Pay Related Social Insurance (PRSI) reduced rate
- List of Employers who received payments under the EWSS
You must undertake a review of your eligibility for the scheme. This review must be done on the last day of every month (other than the final month of the scheme). If, after this review, you no longer meet the eligibility criteria as outlined on the previous page, you should take the necessary action and withdraw from the scheme.
The review must compare the actual and projected business performance over the period January 2021 to December 2021 for pay dates in the period 1 July to 31 December 2021.
You must retain evidence of appropriate documentation, including copies of projections, to demonstrate continued eligibility over the specified period.
From 30 June 2021, you will be 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). Further information on how to complete this form is available in this recorded presentation.
The initial submission should be made by 15 August 2021, together with the July submission. 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.
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.