Employment Wage Subsidy Scheme (EWSS)
Pay Related Social Insurance (PRSI) reduced rate
A 0.5% rate of employer's Pay Related Social Insurance (PRSI) was applied to wages that were eligible for the subsidy. The PRSI reduced rate ended on 28 February 2022.
You should have reported, and applied, the full rates of employer and employee PRSI as normal. On receipt of payroll submissions, Revenue applied a reduced rate of 0.5% employer's PRSI for eligible employees.
Revenue revised monthly employer PRSI liabilities accordingly.
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