Revenue released updates to the guidelines on the operation of the Employment Wage Subsidy Scheme (EWSS), reflecting the extension to the scheme as announced on Budget Day. EWSS employers will be required to undertake the final review of eligibility for the scheme on 31 December 2021. Employers who are eligible on this date will continue to qualify for the EWSS until 30 April 2022, unless they voluntarily opt out of the scheme.

The most significant updates to the Guidelines on the operation of the EWSS from 1 July 2021 reflect the following:

• The final Eligibility Review Form (ERF) with details of actual results for January to December 2021 should be filed by 15 January 2022. Further projections are not required.
• An employer will continue to qualify for EWSS payments to 30 April 2022 where they continue to meet the following criteria, unless they choose to voluntarily opt out of the scheme –
  • Hold tax clearance for the duration of the scheme,
  • Are registered for, and have received payments under the scheme, and
  • Meet the qualifying criteria for the reduction in turnover/customer orders at the end of 2021.

Updated ROS screens have also been included in Section C of Appendix I.

The most significant updates to the Main guidelines on the operation of the EWSS reflect the following:

• That a reduced rate of employer PRSI of 0.5 percent applies on wages paid to EWSS eligible employees to 28 February 2022.
• Details of the weekly subsidy rates per eligible employee from February 2022 to 30 April 2022.
• Revenue will publish the names and addresses of employers who received the EWSS in January, April, and July 2022.

Section 67 of the Finance Bill 2021 provides for the amendments to the scheme as announced in Budget 2022.