The Wage Subsidy Scheme (WSS) is targeted at private sector employers and is aimed at encouraging the employment of people with disabilities through the provision of financial incentives (a wage subsidy). The subsidy is delivered in three strands depending on the number of qualifying employees.
In the case of one employee, the wage subsidy may be paid if the employee with a disability has a production level of between 80% or less (compared to other staff). An employee must work for a minimum of 21 hours per week up to a maximum of 39 subsidised hours per week. The rate of subsidy is €5.30 per hour and the amount of the subsidy is based on the number of hours worked.
I am advised that the WSS application in question was refused in this instance as the business had not yet opened and therefore the employment of the individual concerned had not commenced.
The owner of the business has been advised in writing of the decision, and of the opportunity to apply under the WSS again, if it can be demonstrated that the business is sustainable.
I trust this clarifies the matter.