Revenue recently issued a press release and Guidelines on EWSS eligibility from 1 July 2021. There are changes to the assessment period used to determine eligibility for pay dates between 1 July and 31 December 2021. Crucially employers must complete a monthly EWSS Eligibility Review Form to avail of EWSS supports. The EWSS Eligibility Review Form has been available on ROS since Wednesday 21 July. The form was originally due by 30 July in respect of June’s review. Following representation by the CCAB-I, the deadline for June reviews is extended to 15th August. The deadline for monthly reviews is by the 15^th of the following month in respect of July to November i.e., by 15 August for July’s review.

Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020, which provides for the operation of the EWSS, is to be amended by the Finance (Covid-19 and Miscellaneous Provisions) Act 2021, extending the EWSS until 31 December 2021.

The Guidelines on eligibility for the Employment Wage Subsidy Scheme from 1 July 2021 provide details on the employer eligibility criteria for the extended period.

Assessment period

An employer must demonstrate that their business is expected to experience a 30 percent reduction in turnover or customer orders in the period from 1 January to 31 December 2021 relative to:

• the period 1 January to 31 December 2019 where the business was in existence prior to 1 January 2019;
• where the business commenced trading between 1 January and 31 October 2019, from the date of commencement to 31 December 2019; or
• where a business commenced on or after 1 November 2019, the projected turnover or orders for 1 January 2021 (or date of commencement if later) to 31 December 2021 as if the pandemic had not occurred;

for pay dates on or between 1 July and 31 December 2021, and this disruption to normal operations is caused by COVID-19.

In a press release issued on the continued operation of the EWSS, Revenue detailed that eligibility for most businesses will be determined by comparing turnover or customer orders for the business for the calendar year 2021 with that of the calendar year 2019.

Included in the press release are examples of how the change to the assessment period applies to hairdressers, cafés or restaurants and ‘wet’ pubs.

Monthly review to check eligibility

Employers must now undertake a review on the last day of every month to ensure they continue to meet the eligibility criteria. Employers must complete an EWSS Eligibility Review Form, which has been available on ROS since 21 July. Completing and submitting an EWSS Eligibility Review Form to Revenue is required to continue to avail of EWSS supports. The Review Form for June 2021 is due to be submitted by 15th August and by the 15^th of the following month in respect of July to November. The below table, as reflected on page seven of the guidelines, summaries the filing requirements:

Where an employer no longer satisfies the 30 percent test, they must deregister for the EWSS with effect from the first day of the month, or immediately where they become aware prior to the end of the month, and cease claiming the subsidy immediately. Employers can re-register where they become eligible again.

EWSS subsidy rates

The current subsidy rates will continue to apply to EWSS payments for payroll submissions with pay dates between 1 July to 30 September 2021. Updates on the rates payable from 1 October 2021 are promised in good time in advance of this date.

Revenue is also reminding employers that the reduced rate of employer’s PRSI of 0.5 percent continues to apply to wages paid that are eligible for an EWSS subsidy payment.

Qualifying childcare businesses

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

Main EWSS guidelines

Revenue also included a number of significant updates in the Main Guidelines on the operation of the Employment Wage Subsidy Scheme, which are as follows: