Employment Wage Subsidy Scheme 3

Covid 19

If you had employees who weren’t eligible for TWSS you may be able to claim the EWSS Sweep back for them for July and Aug. This includes any new employees.

Revenue request that you complete a Sweepback CSV Template with the following information.

  • Revenue employer registration number
  • PPSN of the relevant employee
  • Employment ID of the relevant employee

On the 15th September Revenue will release a facility on ROS where an Employer can upload this Template.
All Applications must be submitted by the employer or agent through ROS before the 14th October.

Your Employer Registration number is available in ROS or in Parolla under Settings>Revenue.
PPSN and Employment ID are available in ROS or In Parolla under Revenue> Revenue Payroll Notification.

Additional Guidance on EWSS

Additional guidance on the operation of the July/Aug Sweep back has been published by Revenue outlining how to apply the sweep back process.

https://www.revenue.ie/en/corporate/communications/documents/ewss-guidelines.pdf

The guidance on EWSS has also been recently updated to include information on how to undertake the monthly rolling review of eligibility to the scheme.
This review must be undertaken on a rolling basis measuring the actual and projected business performance over the specified period (July to December 2020) as illustrated on page 8 of the document.

Eligible Employee Restrictions Update

  • Proprietary Directors have now been confirmed as eligible for EWSS. However Proprietary Directors of mulitple companies may only receive EWSS once.
  • Connected persons (ie family members) who were not on the payroll during July 2019 to June 2020 are not eligible.
  • If an employee suffers reduced hours and they are on Short-Time Work Support form DEASP they may also be eligible for EWSS.

Subsidy Amounts – Just to ReCap

The level of subsidy the employer will receive is per paid employee:

  • Employee is paid more than €203 but less than €1462 gross per week the subsidy= €203
  • Employee is paid between €151.50 and €202.99 gross per week the subsidy=€151.50
  • Employee is paid less than €151.50 or more than €1462 gross per week no subsidy is paid

The PRSI rate of 0.5% will apply for each eligible employee. The normal PRSI rate should be applied to the payslips and will be reconciled in the sweep back/ monthly statement of account on ROS.

Points to note

  • Employers are required to undertake a review on the last day of every month to ensure they continue to meet eligibility criteria.
  • Employer must de-register as soon as they identify that they no longer meet the eligibility criteria.
  • In line with international practice a list of employers availing of EWSS will be published in January 2021 and April 2021 on www.revenue.ie

Pandemic Unemployment Payment

The PUP is not a payroll function, however for your information there are a few things happening with the PUP that should be considered in respect to the end of TWSS and start of EWSS.

The PUP is going to continue to run until 1st April 2021, but it will be closed to new applications from the 17th September 2020. The amount of payment for the PUP will also start decreasing to be closer to Job Seekers, however it is still a better option for those who will be furloughed after 1st September.

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