Employment Wage Subsidy Scheme (EWSS)
July and August sweepback
If you are a qualifying employer, you can back date a claim for the Employment Wage Subsidy Scheme (EWSS) to 1 July 2020 for eligible employees in certain circumstances.
Some employees were excluded from the Temporary Wage Subsidy Scheme (TWSS), for example newly hired employees or seasonal employees. You can back date a claim for these employees if you:
- were not eligible for the TWSS
- had employees not eligible for the TWSS.
To claim a subsidy on behalf of an eligible employee for July and August, download a Sweepback template and populate it with the required information.
You or your agent must submit your application through Revenue Online Service (ROS) before 14 October.
If you have more than one Employer Registration Number, you will need to submit each one separately.
How to upload the Sweepback template
In the 'Employer Service' section in ROS:
- select 'EWSS July/August Sweepback'
- select the Employer Registration Number which is the same as the Employer Registration Number in the sweepback template
- click 'Add' to upload the Sweepback template.
- To add another Sweepback template, click on Add again (you can upload a maximum of three files)
- select 'Submit'.
There is more information in the Guidelines on the Operation of the July and August Sweepback.
For pay periods other than weekly, for example where there are four or five weeks in a monthly pay period, the gross pay is either:
- multiplied by 12 and divided by 52
- divided by the number of insurable weeks reported on the payslip.
Next: Pay Related Social Insurance (PRSI) reduced rate