Revenue update for claiming EWSS ‘sweepback’ payments in respect of July and August 2020
Employers who are eligible and registered for the Employment Wage Subsidy Scheme (EWSS) can backdate a claim under the scheme to 1 July 2020 in respect of newly or seasonally hired employees that were not previously included in the Temporary Wage Subsidy Scheme (TWSS).
Revenue’s priority to date in relation to the EWSS has been to make the registration process available in ROS and to ensure employers can make submissions through payroll from 1 September 2020. Today (02/09/2020), Revenue advised the additional changes that will enable employers claim backdated EWSS payments (to 1 July 2020) on behalf of eligible employees will be available from 15 September 2020.
As part of these changes, employers will be able to complete a ‘sweepback’ template, which will be available here, with each eligible employee’s name, PPSN and employment ID. From 15 September, the completed templates can then be uploaded to ROS via a new facility in Employer Services.
Once the templates are uploaded to ROS, Revenue will calculate the total subsidy due and make the relevant payment to the employer’s designated bank account as soon as possible after 16 September. Revenue will also credit the difference between the employer PRSI already returned and the reduced rate of 0.5% due under the EWSS against the employer’s PRSI liability for August 2020.
A further operational guideline on completing the ‘sweepback’ template and using the new upload facility in ROS will issue on 8 September.