Dáil Éireann Debate, Wednesday - 3 February 2021
183. Deputy Pearse Doherty asked the Minister for Finance if employees' resident in Northern Ireland are eligible employees under the employment wage subsidy scheme in cases in which their employers are resident here. [5275/21]
Amharc ar fhreagraThe Employment Wage Subsidy Scheme (EWSS) was legislated for under the Financial Provisions (Covid-19) (No. 2) Act 2020. The scheme is an emergency measure to deal with the impact of the Covid-19 pandemic on the economy and to deliver an enterprise support to employers based on business eligibility delivering a per-head subsidy on a flat rate basis.
As regards eligibility for the scheme, an employer must be able to demonstrate that his or her business will experience a 30% reduction in turnover or orders between 1 January and 30 June 2021, by reference to the corresponding period in 2019, as a result of business disruption caused by the Covid-19 pandemic. Additionally, the employer must have a tax clearance certificate to be eligible to join the EWSS and must continue to meet the requirements for tax clearance throughout the scheme. The scheme has no role in relation to the employer/employee relationship in regard to terms and conditions.
The EWSS is administered by Revenue on a 'self-assessment' basis and employers are required to undertake a review on the last day of every month to ensure they continue to meet the above eligibility criteria. Employers who, following a monthly review, find they no longer qualify should deregister for EWSS with immediate effect i.e. from the 1st of the following month.
The EWSS provides a flat-rate subsidy to qualifying employers, based on the number of qualifying employees on the payroll. For every qualifying employee paid between
- €151.50 and €202.99 gross per week, the subsidy is €203,
- €203 and €299.99 gross per week, the subsidy is €250,
- €300 and €399.99 gross per week, the subsidy is €300, or
- €400 and €1462 gross per week, the subsidy is €350.
- No subsidy is paid for employees paid less than €151.50 or more than €1,462 gross per week.
I have been advised by Revenue that employers can claim the subsidy in respect of any employee who is exercising an Irish contract of employment in the State, and where the employer satisfies the conditions of the scheme.
