News

Minister for Finance, Paschal Donohoe, T.D., announced that the enhanced rates of subsidy provided for under the Employment Wage Subsidy Scheme (EWSS) will be reinstated for December 2021 and January 2022.

Following this announcement, and pending the enactment of the necessary legislation, Revenue confirmed that all eligible EWSS payroll submissions received from tomorrow (10 December 2021) onwards will be processed using the enhanced subsidy rates in the table below.

Employers who have already submitted eligible EWSS payroll submissions in respect of December 2021, some of whom may have already received a subsidy payment calculated at a lower subsidy rate, do not need to take any action or make any amendments.

Revenue confirmed that, during the course of next week, it will identify the relevant payroll submissions, revise the calculation of subsidy due having regard to the enhanced rates outlined above, and process additional subsidy payments to the relevant employers shortly thereafter.

Finally, Revenue reminded employers that there is still a requirement to submit a timely monthly EWSS Eligibility Review Form (ERF) to ensure continued access to support under the scheme. November’s EWSS ERF is due by 15 December 2021 and December’s EWSS ERF is due by 15 January 2022.

Further detailed information on the operation of EWSS and the submission of the EWSS ERF can be found on the Revenue website.