Employment Wage Subsidy Scheme (EWSS)

Qualifying criteria for employers

You must have tax clearance from Revenue. You can check your tax clearance status through Revenue Online Service (ROS). If you do not currently have tax clearance, you can make an application using the eTax clearance service. 

Finance Act revisions to qualifying criteria

Qualifying criteria from January 2021

From 1 January 2021, the period to be reviewed to determine eligibility for the Employment Wage Subsidy Scheme (EWSS) will be 1 January to 30 June 2021. Tax clearance is still a requirement in order to be eligible. The reduction in turnover or customer orders (30%) between 1 January and 30 June 2021, is shown compared to the:

  • same period in 2019, where the business operated for the whole of the comparable period in 2019
  • period from the date of commencement to 30 June 2019, where the business commenced trading between 1 January and 1 May 2019
  • projected turnover or customer orders from 1 January 2021, or date of commencement, to 30 June 2021, where business commenced after 1 May 2019. (This is compared to what projections may have been if COVID-19 had not occurred.)

Qualifying criteria for 1 July to 31 December 2020

To qualify for the EWSS during this period, as well as having tax clearance, you must have been able to show that:

  • your business experienced a 30% reduction in turnover or customer orders between 1 July and 31 December 2020
  • and
  • COVID-19 was the cause of this disruption.

Reduction in turnover (1 July to 31 December 2020)

The reduction in turnover or customer orders, between 1 July and 31 December 2020, is shown compared to the:

  • same period in 2019, where the business was in existence prior to 1 July 2019
  • period from the date of commencement to 31 December 2019, where the business commenced trading between 1 July and 1 November 2019
  • projected turnover or customer orders for 1 July 2020 to 1 December 2020, where the business commenced after 1 November 2019.

Note

You must retain evidence of appropriate documentation, including copies of projections to demonstrate continued eligibility over the specified period.

Monthly review to check eligibility

You are required to undertake a review on the last day of every month to ensure you continue to meet the eligibility criteria.

July 2020 and the final month of the EWSS are exempt from this requirement. 

Note

To ensure eligibility to claim in January 2021, your 31 December eligibility review must be based on the January 2021 criteria.

Actions to take if you no longer qualify

You may find, after your monthly review, that you no longer qualify. If this is the case, you must:

  • deregister from the EWSS
  • cease claiming the subsidy.

You must do this through ROS, with effect from the following day of the review (that being the first day of the month).

Qualifying childcare businesses

Childcare businesses, registered in accordance with Section 58C of the Child Care Act 1991, are included in the scheme. There is no requirement to meet the turnover test but other eligibility criteria such as registration and tax clearance must be met.

Next: Eligible employees