Employment Wage Subsidy Scheme (EWSS)

Employer eligibility review form

You must undertake a review of your eligibility for the scheme. This review must be done on the last day of every month up to and including December 2021. If, after this review, you no longer meet the eligibility criteria as outlined on the previous page, you should take the necessary action and withdraw from the scheme.

The review must compare the actual and projected business performance over the period January 2021 to December 2021, for pay dates in the period 1 July 2021 to 30 April 2022.

Note

You must retain evidence of appropriate documentation, including copies of projections, to demonstrate continued eligibility over the specified period.

From 30 June 2021, you will be required to complete an online monthly Employer Eligibility Review Form (ERF). This form will assist you in ensuring your continued eligibility for the scheme. The form must be completed and submitted through Revenue Online Service (ROS). Further information on how to complete this form is available in this recorded presentation.

The initial submission should be made by 15 August 2021, together with the July submission. You will need to provide details of the following:

  • 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
  • and
  • monthly projections for the remainder of 2021, July to December 2021.  

By the 15th of every subsequent month up to 15 January 2022 during the scheme, you will need to provide details of the actual results for the previous month. You will also need to review the original projections you provided to ensure they remain valid. 

Failure to complete this return will result 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, you may find your December projections are significantly overstated.

If the revised projection results in you becoming eligible for EWSS again you should have contacted Revenue through MyEnquiries by 15 January 2022.

You should request that your projections for December be revised thereby facilitating payment of EWSS claims for December 2021 to April 2022.

Next: Eligible employees