Employment Wage Subsidy Scheme (EWSS)
How to claim for employees and subsidy rates
To indicate that an EWSS subsidy is being requested for an eligible employee, you:
- must include ‘EWSS’ as the payment type in the ‘Other Payments’ section on the payroll submission
- input €0.00 or €1.00 (depending on the capability of the payroll package) as the value of the corresponding 'Other Payment' made
- must not include the EWSS ‘Other Payment’ details on the payslip you provide to the employee.
What Revenue will do on receipt of a claim
On receipt of an eligible EWSS payroll submission, Revenue will:
- calculate the subsidy payable and process the payroll submitted
- post a statement into your ROS inbox by the fifth day of the following month
- make a payment into the designated bank account as soon as practical after the payroll return filing date (14th of the following month).
If you do not have tax clearance on the return due date, Revenue will not process the subsidy payment.
Once the you have obtained tax clearance, you will need to contact Revenue to request that the refund issue. Contact Revenue through MyEnquiries by selecting 'Employer’s PAYE' then 'Employer's PAYE General Enquiry'.
The subsidy amount paid to you will depend on the gross income of each employee. The EWSS will give a flat-rate subsidy to you, based on the number of qualifying employees on your payroll.
For every employee paid:
- between €203 and €1,462 gross per week, the subsidy is €203
- between €151.50 and €202.99 gross per week, the subsidy is €151.50
No subsidy is paid for employees paid less than €151.50 or more than €1,462 gross per week.
Next: July and August sweepback