Employment Wage Subsidy Scheme (EWSS)

Registration and operation of the Employment Wage Subsidy Scheme (EWSS)

A separate registration process is required for the Employment Wage Subsidy Scheme (EWSS) as the eligibility criteria differs materially from the eligibility criteria for the Temporary 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) until 31 December 2021. 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 must retain supporting evidence of your basis for entering and remaining in the scheme. These will be required for any future compliance and verification checks.

Employers need to be validly registered on or before 31 December 2021 to participate in the scheme from 1 January to 30 April 2022.

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.

Registration for certain employers re-entering the scheme from 1 January 2022

The Government announced an extension of the scheme to allow certain employers to re-enter the scheme from 01 January 2022. Employers who become eligible under these criteria are required to submit a request for registration through MyEnquiries by 15 January 2022.

You must utilise the template provided in the guidelines. Once re-registered, EWSS can be claimed from 1 January to 30 April 2022.

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