Employment Wage Subsidy Scheme

EWSS Registration is now open Eligible employers or their payroll/tax agents can now register for Employment Wage Subsidy Scheme (EWSS) through ROS.  Revenue confirmed the opening of the registration facility on Wednesday 20th August.  Employers who are claiming the TWSS must separately register for the EWSS as different eligibility conditions apply to both schemes.

Revenue confirmed that registration applications will only be processed if the employer:

• is registered for PAYE/PRSI
• has a bank account linked to the PAYE/PRSI registration, and
• has tax clearance

The employer or payroll/tax agent must make a self-declaration to Revenue confirming eligibility for the scheme, undertake to adhere to the required terms and conditions and retain all relevant records relating to the scheme.

Registration is effective from the date of application and cannot be backdated.  Registration must be undertaken prior to the first payment date for which the EWSS is being claimed.  Claims for new hires and seasonal workers can be made from 1st July 2020, subject to limited exceptions.  Details on making an application for retrospective EWSS payment is included in Revenue’s Guidelines on the operation of the EWSS.

Register Now – EWSS Registration Cannot Be Backdated

Revenue are reminding employers and accountants acting on their behalf to register for the EWSS through ROS if they have not already done so.  Revenue are stressing the importance of registering before the first pay date for which EWSS is being claimed, as applications cannot be backdated.

In recent press release, Revenue said: ‘Employers who meet the eligibility conditions should take action and register now if they wish to claim EWSS in respect of payroll submissions made on or after 1st September 2020.

However, in doing so, employers should be aware that making an application for tax clearance and registering for the EWSS are separate processes.  Both processes need to be completed before an employer can access EWSS supports.  Additionally, employers who are currently claiming the Temporary Wage Subsidy Scheme (TWSS) must separately register for the EWSS as different eligibility conditions apply to both schemes.’

As of Thursday 27th August, 12,100 employers registered for the EWSS, while 14,800 employers applied for tax clearance.

To qualify for tax clearance, the business and any persons or entities connected to the business must be compliant with all obligations under tax legislation for the filing of tax returns and payment of taxes.

Revenue published updated Guidelines on the operation of the EWSS in early September.

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