Revenue recently issued updated guidelines on eligibility for the Employment Wage Subsidy Scheme (EWSS) which became effective from 1st July 2021.
There are two significant changes in the guidelines which you should be aware of:
1.Eligibility is based on a 30% reduction in turnover or customer numbers in the period 1st January 2021 – 31st December 2021
In order to continue availing of the EWSS, an employer must be able to demonstrate to the satisfaction of Revenue that their business is expected to experience a 30% reduction in turnover or customer orders in the period 1st January 2021 – 31st December 2021 and that this disruption to normal operations is caused by COVID-19.
The reduction in turnover or customer orders is relative to:
•the period 1st January 2019 – 31st December 2019 where the business was in existence prior to 1st January 2019;
•where the business commenced trading between 1st January 2019 and 31st October 2019, from the date of commencement to 31st December 2019; or
•where the business commenced trading on or after 1st November 2019, the projected turnover or orders for 1st January 2021 (or date of commencement if later) to 31st December 2021 as if the pandemic had not occurred.
2.Eligibility Review Submissions
Employers availing of the EWSS must submit an eligibility review form on a monthly basis via ROS which Revenue will use to assess your continued eligibility for the EWSS.
The initial submission must be made on or before 30th July 2021 (this has subsequently been extended to the 15th August 2021) with monthly submissions due on the 15th of each month thereafter.
The initial return will require you to submit the following information:
•a month by month report of your vat exclusive turnover or customer order numbers for 2019;
•a month by month report of your vat exclusive turnover or customer order numbers for January 2021 – June 2021;
•a month by month forecast of your vat exclusive turnover or customer order numbers for July 2021 – December 2021.
All subsequent returns on the 15th of each month will require the following information:
•actual vat exclusive turnover or customer order numbers for the previous month;
•an updated monthly forecast on your vat exclusive turnover or customer order numbers up to and including December 2021
Revenue will use the information provided to indicate your continued eligibility for the EWSS.
Failure to file returns by the filing deadline will result in Revenue withholding payment of any subsidy due.
Please contact us if you would like us to prepare the monthly submissions on your behalf of should you have any questions in relation to the new guidelines.
Kind Regards,
Paul O'Connell
