- 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
A 0.5% rate of employer’s Pay Related Social Insurance (PRSI) will continue to apply for wages that are eligible for the subsidy.
You must report and apply the full rates of employer and employee PRSI as normal. On receipt of payroll submissions, Revenue will apply a reduced rate of 0.5% employer’s PRSI for eligible employees for whom a subsidy is payable.
Revenue will revise monthly employer PRSI liabilities accordingly.