Employment Wage Subsidy Scheme (EWSS)

Registration and operation of Employment Wage Subsidy Scheme

A separate registration process is required for the EWSS as the eligibility criteria differs materially from the eligibility criteria for the Temporary COVID-19 Wage Subsidy Scheme (TWSS).

Registration for the scheme

You, or your authorised payroll agent, can now register for the EWSS through Revenue Online Service (ROS). As part of the registration process, you or your authorised agent will be required to make a declaration.

Applications will only be processed if you:

You should retain supporting evidence of your basis for entering and remaining in the scheme. These will be required for any future compliance and verification checks.

Note

If an EWSS payment submission is filed without first registering for the EWSS, it will be rejected in full.

As registration cannot be backdated, you must register for the EWSS prior to the first pay date for which the subsidy is being claimed.

How EWSS operates

Revenue will administer the EWSS through the payroll under a 'self-assessment' basis. 

The EWSS will re-establish the normal requirement to operate the PAYE system each time you make a payment to your employees. This includes the regular deduction and remittance of:

If you claimed TWSS for your employees, you must revert from PRSI class J9 to the normal PRSI class.

Next: How to claim for employees and subsidy rates