The temporary wage subsidy is administered by the Revenue Commissioners and is available to qualifying employers in respect of employees who were on the employer’s payroll as at 29 February 2020 and for whom a payroll submission was made to Revenue in the period from 1 February 2020 to 15 March 2020. In addition to the temporary wage subsidy scheme, the Government is also providing vital support to our artists, arts practitioners and those working in the audiovisual sector through the Pandemic Unemployment Payment (PUP). CSO figures indicate that a significant portion of those previously employed in film and television production, sound recording and music publishing activities are now receiving the PUP.
While the employment arrangements of cultural and audiovisual workers can be complex, let me be clear in stating that, as is the case with employees in every industry and sector, employees in the screen industries are entitled to all existing legal protections of employment law and resources of the state including the Labour Court and Workplace Relations Commissions provide recourse where violations of employment rights occurred. The Film Regulations 2019 require that applicants for the Section 481 tax relief sign an undertaking that they will provide quality employment, and training and skills development opportunities and that they will comply with all applicable laws, including but not limited to obligations in the field of employment law. This is a key requirement in the application process.
