The Deputy will be aware that Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provides for the operation of the Employment Wage Subsidy Scheme (EWSS), which is an economy-wide enterprise support for eligible businesses in respect of eligible employees. It provides a flat-rate subsidy to qualifying employers based on the numbers of paid and eligible employees on the employer’s payroll and charges a reduced rate of employer PRSI of 0.5% on wages paid which are eligible for the subsidy payment.
While the criteria for eligibility for business in general is based on a reduction in turnover as a result of the pandemic, childcare businesses in possession of tax clearance and registered in accordance with Section 58C of the Childcare Act 1991 are eligible for the EWSS.
The following table provides details of the amounts of EWSS paid per month to such businesses, rounded to the nearest €m:
Period
|
€m
|
July/August 2020
|
1
|
September 2020
|
19
|
October 2020
|
29
|
November 2020
|
31
|
December 2020
|
32
|
January 2021
|
32
|
February 2021
|
28
|
Total
|
172
|