Eligibility self-review assessment tool

Revenue’s eligibility self-review assessment tool will help you undertake a review of your eligibility for the Employment Wage Subsidy Scheme (EWSS).

Your eligibility will depend on the qualifying conditions for the relevant pay period. For more information, please see Qualifying conditions for employers.

The tool will calculate if you were eligible or not based on the information you input. The tool will show if your business suffered a 30% reduction in turnover or customer orders compared to 2019, due to the COVID-19 pandemic.

You should save a copy of this tool and retain it for potential further review of your eligibility for EWSS.

Note

This tool is unsuitable for any period when a business was classified as a new business for EWSS eligibility.

How to use the tool

The tool is divided into four segments, one for each eligibility review period. You should input actual turnover, or customer order values, in the relevant fields.

You should compare the results of this tool to:

• your Eligibility Review Form (ERF) data for those pay periods where the ERF requirement applied
• or
• the results of the monthly eligibility review checks for those pay periods where the ERF requirement did not apply.

The ERF requirement applied to most pay periods from 1 July 2021.

You should input the monthly Value-Added Tax (VAT) exclusive turnover and customer order values into the relevant boxes.

What you need to include

You need to include all sources of trade income, specifically including sales, donations and State funding. This will likely result in employers in the public, community and voluntary sectors being ineligible as State funding has remained static or, in some sectors, increased.

What to do if you were eligible

If your self-review determines you were eligible for all periods, you do not need to do anything further.

What to do if you were ineligible for some, or all, periods

The tool may identify you as being ineligible for a specific month. If so, you do not need to repay the EWSS or PRSI credit if:

• your claim for that month was based on projections that were prepared on a reliable basis
• and
• you exited the EWSS as soon as it became clear that the required 30% trade test was not met in that month.

You are reminded to retain a detailed record of your monthly eligibility reviews.

You are not eligible for EWSS from the first day of the subsequent month. You are reminded to retain a detailed record of your monthly eligibility reviews.

If your self-review determines you were ineligible for some, or all, periods, remove the EWSS claim from the payslips in the period you were ineligible. This is done by removing the EWSS marker from the ‘Other payments’ field of the payroll. Further instructions on how to do this are on page 30 of the Guidelines on the operation of the Employment Wage Subsidy Scheme (EWSS). The EWSS and Pay Related Social Insurance (PRSI) credit incorrectly received should then be repaid through RevPay.

Debt Warehousing

If you were eligible for Revenue’s Debt Warehousing, any EWSS or related PRSI liabilities you declared could be included in the Debt Warehouse. You should have declared the EWSS or related PRSI liabilities before 30 September 2022. For more information, please see Debt warehousing.