I am advised by Revenue that the business in question could not access the Temporary Wage Subsidy Scheme (TWSS) because it failed to file payroll submissions in respect of February and March 2020. The TWSS, which ceased on 31 August 2020, was a fully automated solution designed around Revenue’s real-time PAYE (employer) system and could not operate where employers failed to meet their statutory PAYE return filing obligations.
The Employment Wage Subsidy Scheme (EWSS) was introduced as part of the July Stimulus Package and replaced the TWSS from 1 September 2020. The scheme provides a flat-rate subsidy to qualifying employers based on the number of qualifying employees on their payroll. For every qualifying employee paid between €203 and €1,462 in gross wages per week, the level of subsidy is €203. For every qualifying employee paid between €151.50 and €202.99 in gross wages per week, the subsidy is €151.50. No subsidy is paid for employees paid less than €151.50 gross per week or more than €1,462 gross per week. Payment of the EWSS will be made following receipt of the regular monthly payroll return to Revenue which is due on the 14th of the month following payment of the emoluments. The intention is that payments in respect of September will be made in mid-October.
Revenue has confirmed that the business registered for the EWSS on 27 August 2020. If it has concerns or requires any specific advice regarding the EWSS registration process or the eligibility requirements, it should contact Revenue’s National Employer Helpline at the telephone number 01-7383638. The company may also be eligible for a ‘sweepback’ payment of EWSS for July and August 2020 in respect of new hires or seasonal workers that were not previously included in the TWSS. Further information on the EWSS ‘sweepback’ is available on the Revenue website at the link: https://www.revenue.ie/en/employing-people/documents/ewss/ewss-sweepback-guidelines.pdf