Employment Wage Subsidy Scheme (EWSS)
Eligible employees
You could claim a subsidy for eligible employees on the payroll of an impacted business through the Employment Wage Subsidy Scheme (EWSS). Employees were eligible if they were in receipt of weekly gross wages between €151.50 and €1,462. There was a legislative requirement that employees needed to be actively working to be eligible for the EWSS.
Proprietary directors
You could claim the subsidy for proprietary directors if:
- you met the eligibility criteria for the EWSS
- the proprietary director was on your payroll
- and
- you paid and reported wages to the proprietary director between 1 July 2019 and 30 June 2020.
Note
If you were a proprietary director of two or more eligible companies, only one eligible company could claim EWSS for you.
Connected parties
You could claim the subsidy for connected parties if:
- you met the eligibility criteria for the EWSS
- the connected party was on your payroll
- and
- you paid and reported wages to the connected party between 1 July 2019 and 30 June 2020.
Connected parties included an individual's or their spouse’s:
- brother or sister
- aunt or uncle
- niece or nephew
- linear ancestor or descendant.
Employees employed otherwise than as part of a business
You could not claim EWSS for employees who were employed otherwise than as part of a business. Examples of these employees, are domestic employees such as:
- childminders
- housekeepers
- gardeners.
Next: Registration and operation of the Employment Wage Subsidy Scheme (EWSS)