Revenue confirm eligible employers can now register for EWSS
The Employment Wage Subsidy Scheme (EWSS) will replace the Temporary Wage Subsidy Scheme (TWSS) from 1 September 2020.
Today (20/08/2020), Revenue confirmed that eligible employers, or the payroll or tax agent acting on their behalf, can now register for the EWSS through Revenue’s Online Service (ROS).
Revenue has emphasised that registration applications will only be processed if the employer:
- is registered for PAYE/PRSI
- has a bank account linked to that PAYE/PRSI registration
- has tax clearance.
As part of the registration process an employer, or their payroll or tax agent, must make a self-declaration to Revenue confirming eligibility for the scheme, undertake to adhere to the required terms and conditions and retain all relevant records relating to the scheme.
It is necessary for employers who are currently claiming TWSS in respect of eligible employees to separately register for the EWSS as different eligibility conditions apply to both schemes. Eligible employers may however continue to claim TWSS in respect of eligible employees for pay dates up to 31 August 2020. For pay dates from 1 September 2020 onwards, EWSS can be claimed in respect of these employees, subject to the employer being registered for EWSS and meeting all eligibility conditions.
Registration for the EWSS is effective from the date of application and cannot be backdated. It is therefore imperative that registration is undertaken prior to the first pay date in respect of which EWSS is being claimed.
However, eligible employers registered for EWSS may make a claim for subsidy payments under the scheme in respect of new hires and seasonal workers, from 1 July 2020, subject to limited exceptions. Information for employers on how to make an application for retrospective EWSS payments for these employees will be available next week.
Finally, also today, Revenue published updated Temporary Wage Subsidy Scheme (TWSS) statistics.