To assist employers in ensuring continued eligibility for the Employment Wage Subsidy Scheme (EWSS), from 30 June 2021 all employers will be required to complete and submit, through ROS, an online monthly EWSS eligibility review form.
The initial submission should be made between 21 - 30 July 2021. We expect the portal to be available on Wednesday 21 July.
Employers will need to provide details of actual monthly vat-exclusive turnover or customer order values for 2019, together with the same detail for the first six months of 2021.
They will also need to provide details of monthly projections for the remainder of 2021, i.e., July to December 2021.
On 15th of every subsequent month during the scheme operation, employers will need to provide details of the actual results for the previous month, together with reviewing the original projections provided to ensure they remain valid. This can be summarised as follows:
January to December 2019
January to June 2021
As part of the monthly submission, the following declaration needs to be signed by employers or their agents on their behalf:
“I declare that this represents a true and accurate record of actual monthly turnover / customer orders and my best estimate of forward-looking monthly turnover / customer order projections.”
Businesses who commenced trading between 1 January and 31 October 2019 are required to complete all fields in the eligible review form and their eligibility review calculation will be adjusted systematically to account for the shorter review period, i.e., date of commencement in 2019 to 31 December 2019 versus equivalent dates in 2021.
Upon receipt of the EWSS eligibility review forms, Revenue will be contacting randomly-selected employers, together with employers where clarity is required or where high-risk practices are identified.
Failure to complete and submit the EWSS eligibility review form that confirms the requisite reduction and related declaration will result in suspension of payment of EWSS claims.
If an employer becomes aware prior to the end of the month that they will no longer meet the eligibility criteria (e.g. unexpected donation or grant received at the start of a month), they should de-register immediately and cease to claim subsidies.
Subsidies correctly claimed in accordance with the terms and conditions of the scheme prior to de-registration will not be repayable.
A copy of the latest guidelines can be found here to review the eligibility criteria https://www.revenue.ie/en/employing-people/documents/ewss/ewss-guidelines.pdf
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