News

Library of Knowledge No. 34

As you are aware the Employment Wage Subsidy Scheme (EWSS) replaced the Temporary Wages Subsidy Scheme (TWSS) on 1^st September 2020.

Some employees (seasonal workers and new hires) may not have been eligible for TWSS, but now do qualify under EWSS from 1^st September 2020.

Revenue has implemented the July / August EWSS sweepback (the sweepback) which allows employers to claim backdated EWSS for these employees only from 1^st July ‘2020.

Employers can backdate a claim for EWSS to 1 July 2020 in respect of eligible employees for whom an eligible employer has submitted payroll for in July/August, in certain limited circumstances as follows:

• The employer was not eligible for TWSS; or
• The employer had employees not eligible for TWSS;

Note: Employers Submission timeline 15^th September 2020 to 14^th October 2020 Revenue Processing timeline 22^nd September 2020 to 14^th October 2020.

For further information see https://www.revenue.ie/en/corporate/communications/documents/ewss-sweepback-guidelines.pdf

Please contact our office should you require assistance with the application for this scheme.

Stay safe and well.