The Employment Wage Subsidy Scheme (EWSS) guidelines were updated to provide clarification on the turnover eligibility period to be reviewed for comparative purposes, the treatment of grants for the purposes of determining a reduction in turnover, the definition of turnover for financial institutions, monthly eligibility reviews, payroll frequency changes to qualify for reduced employers PRSI, and the calculation of gross weekly wage for PRSI exempt employees.

Information on proprietary directors per Revenue’s press release in August and details of the sweepback process are also set out in the updated guidelines. The updates are all highlighted in yellow, and a review of the guidelines is essential for employers participating in the scheme.