Employment Wage Subsidy Scheme (EWSS)

Overview

Section 28B of the Emergency Measures in the Public Interest (COVID-19) Act 2020 provides for the introduction of the Employment Wage Subsidy Scheme (EWSS). This scheme is an economy-wide enterprise support for eligible businesses in respect of eligible employees which focuses primarily on business eligibility. The scheme provides a flat-rate subsidy to qualifying employers based on the numbers of eligible employees on the employer’s payroll and gross pay to employees.

The EWSS replaced the Temporary Wage Subsidy Scheme (TWSS) from 1 September 2020. It is expected to continue until 31 December 2021.

EWSS key features

  • Employers must possess valid tax clearance to enter the EWSS and continue to maintain tax clearance for the duration of the scheme.
  • A reduced rate of employer’s PRSI of 0.5% is charged on wages paid which are eligible for the subsidy payment.
  • Subsidy is based on an employee’s gross weekly wage, including notional pay, before deductions, and excluding non-taxable benefits.

Publication

Revenue publishes a list of the names and addresses of employers who received payments under scheme, on a quarterly basis.

Next: Qualifying criteria for employers