Revenue has issued updated guidelines on eligibility for the Employment Wage Subsidy Scheme (EWSS) which became effective from July 1.

According to Paul O’Connell of Quintas, there are two significant changes in the guidelines for employers to be aware of.

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 1 January 2021 – 31 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 1 January 2019 – 31 December 2019 where the business was in existence prior to 1 January 2019
• Where the business commenced trading between 1 January 2019 and 31 October 2019, from the date of commencement to 31st December 2019
• Where the business commenced trading on or after 1 November 2019, the projected turnover or orders for 1st January 2021 (or date of commencement if later) to 31 December 2021 as if the pandemic had not occurred.

Secondly, employers availing of the EWSS must submit an eligibility review form on a monthly basis via ROS which Revenue will use to assess continued eligibility.

In Association with

The initial submission must be made on or before 15 August 2021 with monthly submissions due on the 15th of each month thereafter.

According to O’Connell, the initial return will require claimants to submit:

• 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 continued eligibility for the EWSS.

Failure to file returns by the filing deadline will result in Revenue withholding payment of any subsidy due.