Employment Wage Subsidy Scheme (EWSS)

Pay Related Social Insurance (PRSI) reduced rate

A 0.5% rate of employer’s PRSI will continue to apply for wages that are eligible for the subsidy.

You must report and apply the full rates of employer and employee PRSI as normal. On receipt of payroll submissions, Revenue will apply a reduced rate of 0.5% employer's PRSI for eligible employees for whom a subsidy is payable.

Revenue will revise monthly employer PRSI liabilities accordingly.