- 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 separate registration process is required for the Employment Wage Subsidy Scheme (EWSS) as the eligibility criteria differs materially from the eligibility criteria for the Temporary Wage Subsidy Scheme (TWSS).
Registration for the scheme
You, or your authorised payroll agent, can now register for the EWSS through Revenue Online Service (ROS). As part of the registration process, you or your authorised agent will be required to make a declaration.
Applications will only be processed if you:
- are registered for Employer Pay As You Earn (PAYE) and Pay Related Social Insurance (PRSI)
- have a bank account linked to that registration
- have tax clearance.
You must retain supporting evidence of your basis for entering and remaining in the scheme. These will be required for any future compliance and verification checks.
If an EWSS payment submission is filed without first registering for the EWSS, it will be rejected in full.
As registration cannot be backdated, you must register for the EWSS prior to the first pay date for which the subsidy is being claimed.
How EWSS operates
Revenue will administer the EWSS through the payroll under a ‘self-assessment’ basis.
The EWSS will re-establish the normal requirement to operate the PAYE system each time you make a payment to your employees. This includes the regular deduction and remittance of:
- Income Tax (IT)
- Universal Social Charge (USC)
- Pay Related Social Insurance (PRSI).
If you claimed TWSS for your employees, you must revert from PRSI class J9 to the normal PRSI class.