Employment Wage Subsidy Scheme (EWSS)

How to claim for employees and subsidy rates

To indicate that an 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

Note

The Minister for Finance announced changes to the EWSS on 19 October 2020.

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

  • calculate the subsidy payable and process the payroll submitted
  • post a statement into your ROS inbox by the fifth day of the following month
  • make a payment into the designated bank account within two working days for submissions made after 9 November 2020.

Submissions made in:

  • September and October submissions were paid into the designated bank account as soon as practical after 5th of the following month.
  • November submissions made before 9 November were processed on 9 November and with payment made by 11 November.

Note

If you do not have tax clearance on the return due date, Revenue will not process the subsidy payment.

Once the you have obtained tax clearance, 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'.

Automatic Offset

EWSS claims will 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.

Pay dates 20 October 2020 to 31 January 2021 (inclusive)

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.

Pay dates before 20 October 2020 and after 31 January 2021

For every employee paid between:

  • €203 and €1,462 gross per week, the subsidy is €203
  • €151.50 and €202.99 gross per week, the subsidy is €151.50.

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