Employment Wage subsidy Scheme 4

Covid 19

It was announced on 19 October 2020 that Ireland will be placed on level 5 of the Plan for living with COVID-19 from midnight Wednesday 21st October. As a result, the COVID-19 Pandemic Employment Payment (PUP) will be increased. 

The EWSS is also being amended to align with the amendment to PUP until the end of January 2021. This means that there will be 5 payment bands and associated rates based on the employee’s earnings until the end of January 2021:

  • From 0 to €151 = €0
  • More than €151 and less than €203 = €203
  • More than €203 and less than €300 = €250
  • More than €300 and less than €400 = €300
  • More than €400 and less than €1,462 = €350

The main aim of this scheme is to ensure where possible employees retain their link with their employer rather than become unemployed. These revised rates will run to the end of January 2021. 

Payment Timeline

The payment timeline will remain the same – payment by default is on the 15th of the following month. However Revenue did pay earlier for Sept for accepted payrolls. To accept the payroll go to the Statement of Account which is in the Return section of the My Services page in ROS.  

EWSS Eligibility

If you are now considering using the EWSS please read the guidance on EWSS  which includes 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 below (page 8 of the document):

What you need to do on Parolla to claim the EWSS 

If you have already been claiming the EWSS you do not need to make any changes however you do need to review your eligibility each month.  Revenue will review your submission and refund the relevant amount to you. 
If you are claiming EWSS for the first time please refer to the Parolla guide on EWSS on our website

Pandemic Unemployment Payment

The PUP is not a payroll function, however the below may be of Interest to employers. 

From 16 October 2020 to 31 January 2021 the PUP weekly rates are as follows:

Average weekly earnings       PUP Amount 

  • €0 to €199.99 = €203
  • €200 to €299.99 = €250
  • €300 to €399.99 = €300
  • €400 or over = €350

Employee earnings assessment to PUP

The  employee average weekly earnings is assessed in two separate periods – from January to December 2019 and from January to February 2020. The higher figure is used. For example, if the average gross weekly earnings were €195 in 2019 and €210 in 2020, the figure of €210 will be used. 

The employee does not need to contact the DEASP about their earnings. The DEASP has access to this information from Revenue.