Questions and Answers
Are there changes to the EWSS as a result of the new restrictions?
I have a small café with 2 employees and I am eligible for the Employment Wages Subsidy Scheme (EWSS). Have there been any changes announced to the scheme as a result of the new restrictions imposed on 07 December?
The Minister for Finance announced this week that due to the increased COVID-19 restrictions taking effect this week, the enhanced rates of subsidy provided for under the EWSS will be reinstated for December 2021 and January 2022.
Revenue have confirmed that all eligible EWSS payroll submissions received from 10 December 2021 onwards will be processed using the enhanced subsidy rates in the table below:
| Gross weekly pay | EWSS subsidy rate payable |
| Less than €151.50 | Nil |
| €151.50 - €202.99 | €203 |
| €203 - €299.99 | €250 |
| €300 - €399.99 | €300 |
| €400 - €1,462 | €350 |
| Over €1,462 | Nil |
The criteria to qualify for the EWSS has not changed and there is still a requirement to submit a timely monthly EWSS Eligibility Review Form (ERF) to ensure continued access to support under the scheme.
Read more about the EWSS and the eligibility criteria in our comprehensive guide here
Date published 14 Dec 2021 | Last updated 14 Dec 2021
This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.
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