Employment Wage Subsidy Scheme (EWSS)

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

You should have registered for the Employment Wage Subsidy Scheme (EWSS) separately to the Temporary Wage Subsidy Scheme (TWSS).

Registration for the scheme

You could register for the EWSS through Revenue Online Service (ROS) until 31 December 2021. You had to make a declaration as part of the registration process.

Revenue processed your application if you:

You should retain supporting evidence of your basis for entering the scheme. You need to keep this for any future compliance and verification checks.

You needed to register on, or before, 31 December 2021 to participate in the scheme from 01 January to 30 April 2022.

You needed to register for the EWSS before the first pay date for which you claimed the subsidy. You cannot backdate the registration.>

Registration for certain employers re-entering the scheme from 01 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 became eligible under these criteria were required to submit a request for registration through MyEnquiries by 15 January 2022.

You should have utilised the template provided in the Guidelines. Once you were re-registered, you could claim EWSS from 01 January to 30 April 2022, or 31 May 2022.

How EWSS operated

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

The EWSS re-established the normal requirement to operate the PAYE system each time you made a payment to your employees. This included 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