COVID-19: Wage Subsidy Scheme guidance 27 April 2020

Apr 27, 2020

The Revenue FAQs on the scheme are updated to version 8.  The main FAQ update includes the changes to the criteria for eligible employees to include certain employers who missed the 15 March payroll deadline for their February 2020 payroll.   Updated guidance on Employer Eligibility and Supporting Proofs for the scheme was also published  (20 April).  Both documents answer some of the common questions from members on the scheme.    

The updates cover: 

  • Staff transfers under TUPE – confirmed now in FAQs at 2.10 and Employer Eligibility and Supporting Proofs (pg 4).
  • Treatment for group companies – confirmed in Employer Eligibility and Supporting Proofs (pg 4)
  • Treatment for individual business divisions – confirmed in Employer Eligibility and Supporting Proofs (pg 2)
  • Reduction in turnover test – further information and examples in Employer Eligibility and Supporting Proofs (pg 2 and pg 3)
  • Operating the scheme from 16 April to support employees whose average net weekly pay was greater than €960, and their current gross pay is below €960 per week – information in the FAQs 
  • Phase 2 of the scheme effective from 4 May – information now in the FAQs
  • Revised employee eligibility criteria for wage subsidy scheme – section 3 of FAQs

You are reminded that the scheme is provided for in legislation, section 28 of the Emergency Measures in the Public Interest (Covid-19) Act 2020.  If you wish to cross check a reference to the Taxes Consolidation Act 1997, you can do so on the Institute online version on TaxSource.   

The Institute is constantly engaging with Revenue to seek clarifications on the operation of the Wage Subsidy Scheme.  The FAQ guidance has been revised eight times now since originally published, often to reflect the answers to the queries we have obtained. 

We are reporting all updates on our COVID-19 hub and we are keeping our dedicated Wage Subsidy Scheme webpage up to date with relevant information.