News

Those employers who were eligible and availing of EWSS on 31st December 2021 continue to be eligible until 30th April 2022, assuming their tax clearance is kept up to date.   Employers were also required to submit an EWSS Eligibility Review Form (ERF) by the 15th of the following month, with the final ERF for December 2021 due for submission by 15th January 2022. ERFs are not required for January 2022 to April 2022.    Revenue is aware that certain employers became ineligible for EWSS from 1st December 2021 based on the eligibility review undertaken on 30th November 2021. However, as a result of the public health restrictions introduced from 20th December 2021, employers may have overstated their December projections. Because of this, Revenue will facilitate the amendment of the December projections for these employers.   Employers who require an amendment to their December projections included in their November ERF (which was due on 15th December) should contact Revenue through MyEnquiries (selecting “Employers’ PAYE” and then “Employer’s PAYE General Enquiry”) before 15th January 2022 requesting that the ERF is amended to include the revised December projections which should be provided to Revenue.   Where the November ERF has not yet been filed, it should be filed based on the revised projections for December 2021 taking account of the restrictions introduced on 20th December.   Any employer wishing to re-register for EWSS since 1st January 2022 must contact Revenue through MyEnquiries (selecting “Employers’ PAYE” and then “Employer’s PAYE General Enquiry”) seeking re-registration. Eligible employers who previously filed a payroll submission with pay dates in December 2021 without an EWSS claim, can now amend their payroll submissions (i.e. by ticking the EWSS Claim box for each eligible employee) to make a retrospective claim for EWSS.   Criteria for Certain Employers Re-entering EWSS after 1st January 2022 EWSS closed for new claims on 1st January 2022. However, as a result of the public health measures introduced on 20th December 2021, certain employers are permitted to re-enter the scheme from 1st January 2022 (i.e. those employers who were previously eligible for EWSS but were not eligible on 31st December 2021).    In addition to having tax clearance for the duration of the scheme, to be eligible for re-entry to the scheme from 1st January to 30th April 2022, an employer must be able to demonstrate to the satisfaction of Revenue that: – The trade existed on 31st December 2021, They previously correctly availed of EWSS at any stage between 1st September 2020 and 31st December 2021, – They did not qualify under the previous eligibility criteria as they did not expect a 30% reduction in turnover or customer orders between 2019 and 2021, – Their business is expected to experience a 30% reduction in turnover or customer orders in the period from 1st December 2021 to 31st January 2022, and – The disruption is caused by Covid-19.   This reduction in turnover or customer orders is relative to: – The period from 1st December 2019 to 31st January 2020 compared with the period from 1st December 2021 to 31st January 2022 where the business was in existence prior to 1st May 2019, or – Where the business commenced trading in the period from 1st May 2019 to 31st December 2021, the average monthly actual turnover or customer orders from August to November 2021 compared with the average actual monthly turnover or customer orders for December 2021 and projected turnover or orders for January 2022.   Eligible employers are required to complete the appropriate template (Appendix I or Appendix II of the Revenue guidance) depending on whether the business was in existence prior to 1st May 2019 or if it commenced after this date. The application must be submitted to Revenue by 15th January 2022 through MyEnquiries by selecting ‘Employer’s PAYE’ and then ‘Employer’s PAYE General Enquiry’. Revenue will then undertake a review of the submission and ensure the business, if eligible, is registered. A notification will issue through MyEnquiries to the employer advising of the outcome of the re-registration request. If re-registered, this will be effective from 1st January 2022. Employers should ensure a claim is submitted in respect of all eligible employees for pay dates between 1st January and 30th April 2022.   If payroll has been submitted prior to re-registration without including an EWSS claim, it should be amended (i.e. by ticking the box for claiming EWSS) and resubmitted after receipt of the successful re-registration confirmation. There is no requirement for these employers to complete Eligibility Review Forms (ERF).   Employers will be required to undertake an eligibility review on 31st January 2022 to ensure actual January 2022 results are not at a level whereby the employer does not qualify for re-entry into the scheme. In such instances, employers should deregister through “Manage Tax Registration” on ROS with effect from 1st February 2022 and cease claiming the subsidy immediately.   If an employer becomes aware prior to the end of January 2022 that they will no longer meet the eligibility criteria, they should de-register immediately and cease to claim subsidies. Revenue requires employers to retain appropriate documentation to demonstrate eligibility.   Rates of EWSS Subsidy The rates of subsidy payable per pay date are as follows:

The rebate of Employers’ PRSI will continue to apply to wages paid on or before 28^th February 2022, but will no longer apply to wages paid in March 2022 or April 2022.