Employment Wage Subsidy Scheme (EWSS)
Qualifying criteria for employers
You must have tax clearance from Revenue. You can check your tax clearance status through Revenue Online Service (ROS). If you do not currently have tax clearance, you can make an application using the eTax clearance service.
You must also be able to demonstrate, to the satisfaction of Revenue, that:
- your business will experience a 30% reduction in turnover, or customer orders, in the period from 1 January to 31 December 2021 for pay dates on, or between, 1 July 2021 and 30 April 2022
- this disruption to normal operations is caused by COVID-19.
The period of time used to establish the reduction in turnover, or customer orders, will vary depending on when your business commenced. The reference turnover period for business that commenced trading:
- prior to 01 January 2019, is 1 January to 31 December 2019
- between 1 January and 31 October 2019, is from when the business commenced to 31 December 2019
- on or after 1 November 2019, is the projected turnover or orders for 1 January 2021 (or when the business commenced, if later) to 31 December 2021, as if the pandemic had not occurred.
Criteria for certain employers re-entering the scheme
On 21 December 2021, the Government announced an extension of the EWSS scheme. If you are ineligible under the current scheme you may be able to re-enter the scheme from the 1 January 2022.
You can re-enter the scheme if you expect to suffer a 30% decrease in turnover or customer order values in December 2021 and January 2022 versus December 2019 and January 2020.
If your business commenced after 1 May 2019, you should compare the average monthly turnover of December 2021 and January 2022 to the average monthly turnover or customer order values from August to November 2021.
To ensure that the scheme is operated as intended, Revenue are undertaking risk based real time compliance checks. Revenue are also carrying out a follow-up programme of compliance interventions with employers who display high risk indicators and are availing of the scheme. This programme is in accordance with the Code of Practice for Revenue Audit and Other Compliance Interventions.
Revenue may undertake an assurance check programme at a later stage. Further details on how this assurance check programme will operate will issue prior to commencement.
Qualifying childcare businesses
Childcare businesses, registered in accordance with Section 58C of the Child Care Act 1991, are included in the scheme. There is no requirement to meet the turnover test, but other eligibility criteria such as registration and tax clearance, must be met.
Next: Employer eligibility review form