Employment Wage Subsidy Scheme (EWSS)
Employer eligibility review form
You needed to undertake a monthly review of your eligibility for the Employment Wage Subsidy Scheme (EWSS). This review was done on the last day of every month up to and including December 2021. For those who re-entered the scheme from 1 January 2022, they undertook a review at the end of January 2022. If, after this review, you no longer meet the eligibility criteria you needed to withdraw from the scheme.
The review compared the actual and projected business performance. The review looked at the period January 2021 to December 2021, for pay dates in the period 1 July 2021 to 30 April or 31 May 2022. For those who re-entered the scheme from 1 January 2022, the review looked at December 2021 and January 2022.
You need to retain evidence of appropriate documentation, including copies of projections, to demonstrate continued eligibility over the specified period.
From 30 June 2021, you needed to complete an online monthly Employer Eligibility Review Form (ERF). This form assisted you in ensuring your continued eligibility for the scheme. You completed and submitted this form through Revenue Online Service (ROS).
Your initial submission was due by 15 August 2021. You will have provided details of the:
- actual monthly Value Added Tax (VAT) exclusive turnover or customer order values for 2019
- actual monthly VAT exclusive turnover or customer order values for the first six months of 2021
- monthly projections for July to December 2021.
In subsequent submissions, you will have provided details of the actual results for the previous month. This was due by the 15th of every subsequent month up to 15 January 2022. You also reviewed the original projections you provided to ensure they remained valid.
Failure to complete this return resulted in suspension of payment of your EWSS claims.
Amendment to the November ERF
If you filed your November ERF before the public health restrictions imposed from 20 December 2021, your December projection may have been overstated.
If the revised projection resulted in you becoming eligible for EWSS again you should have contacted Revenue by 15 January 2022. You should have done this through MyEnquiries requesting that your projections for December be revised. This would have facilitated payment of EWSS claims for December 2021 to April or May 2022.
Incorrect data on your ERF
If you input incorrect data on the ERF you should have contacted Revenue through MyEnquiries. In your enquiry you should have advised us of the error and request that it be amended.
If this resulted in you being ineligible for some or all of the periods, you should have removed the EWSS claim from the relevant payslips. The resulting EWSS and PRSI credit liabilities should have been paid through RevPay. Alternatively, any EWSS or related PRSI liabilities may be included in the Debt Warehouse if you are eligible for Debt warehousing.
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