Employment Wage Subsidy Scheme (EWSS)

How to claim for employees and subsidy rates

To indicate that an Employment Wage Subsidy Scheme (EWSS) subsidy is being requested for an eligible employee, you:

  • must include ‘EWSS’ as the payment type in the ‘Other Payments’ section on the payroll submission
  • input €0.00 or €1.00 (depending on the capability of the payroll package) as the value of the corresponding 'Other Payment' made
  • must not include the EWSS ‘Other Payment’ details on the payslip you provide to the employee.

What Revenue will do on receipt of a claim

On receipt of an eligible EWSS payroll submission, Revenue will:

  • calculate the subsidy payable and process the payroll submitted
  • make a payment into the designated bank account generally within two working days
  • calculate the PRSI credit due and post to your online Statement of Account.

Note

If you do not have tax clearance, or have outstanding eligibility review returns on the submission date, Revenue will not process the subsidy payment.

Once you have obtained tax clearance or filed the outstanding returns, you will need to contact Revenue to request that the refund issue. Contact Revenue through MyEnquiries by selecting 'Employer’s PAYE' then 'Employer's PAYE General Enquiry'.

Offset

EWSS claims can be offset against outstanding EWSS liabilities. This will ensure EWSS liabilities are cleared prior to new claim payment being made.

Subsidy rates

The subsidy amount paid to you will depend on the gross income of each employee. The EWSS will give a flat-rate subsidy to you, based on the number of qualifying employees on your payroll.

No subsidy is paid for employees paid less than €151.50 or more than €1,462 gross per week.

For every employee paid between:

  • €400 and €1,462 gross per week, the subsidy is €350
  • €300 and €399.99 gross per week, the subsidy is €300
  • €203 and €299.99 gross per week, the subsidy is €250
  • €151.50 and €202.99 gross per week, the subsidy is €203.

These rates are applicable until 30 September 2021. Revised rates from that date will be advised nearer to the time.

Subsidy payment frequency

For monthly pay periods, reporting four or five insurable weeks, gross-weekly wage is calculated by:

  • multiplying the gross monthly wage by 12
  • dividing the result by 52.

An example can be seen in Guidelines on the operation of the EWSS.

Next: Pay Related Social Insurance (PRSI) reduced rate