The Employment Wage Subsidy Scheme (EWSS) Eligibility Review Form (ERF) for June and July 2021 is due this Sunday, 15 August 2021. Revenue has provided Chartered Accountants Ireland with important information on several matters arising with the EWSS, particularly on the completion of the ERF for businesses which commenced during 2019, ‘new business’ and employers with more than one business. The EWSS ERF must be completed and submitted via ROS.
As part of the June submission, employers are required to provide details of the following:
- actual monthly VAT exclusive turnover or customer order values for 2019;
- actual monthly VAT exclusive turnover or customer order values for the first six months of 2021; and
- monthly projections for the remainder of 2021, i.e., July to December 2021.
In a letter responding to a CCAB-I submission, Revenue set out that in so far as monthly turnover figures for 2019 cannot be readily accessed for the purpose of completing the EWSS Eligibility Review Form, businesses may use the average turnover as derived from their bi-monthly (or other periodic) VAT return data to calculate the monthly turnover value for the review form.
As part of the July submission, employers are required to provide details of the actual results for July 2021, along with projected monthly figures for August to December 2021.
In relation to the completion of the ERF, Revenue has shared the below information with the Institute.
Businesses which commenced between 1 January and 31 October 2019
ERF eligibility check
Revenue confirmed that the ERF eligibility check considers annualised 2019 results relative to 2021 actual results, which has unintendedly resulted in a small number of businesses who commenced during 2019 being deemed ineligible or eligible for the EWSS incorrectly.
Representatives for Revenue confirmed “we are working on a solution for this and will advise when it is implemented. We appreciate the patience of your members pending its development.”
Revenue detailed that where an employer completes the ERF, for whatever reason, and the ERF incorrectly states that the business is eligible, the EWSS should not be claimed. Where the EWSS has been claimed in error, Revenue confirmed that it should be repaid.
Completion of the ERF is a requirement for EWSS eligible businesses, accordingly those who are ineligible for the EWSS are not required to complete the ERF. Revenue advises that EWSS ineligible businesses should deregister for the EWSS.
ERF declaration
As part of the monthly ERF submission, some employers are asked to sign a declaration which states:
“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.”
Revenue confirmed that the 2019 totals showing on the ERF submission can differ from those submitted by the employer, due to the ERF system annualising the 2019 figures submitted by the employer. Revenue detailed that employers should sign this declaration where they are satisfied that the figures they have entered are correct.
Revenue representatives confirmed “we are working on revised wording for declarations by these businesses and will advise when it is available.”
Employers with more than one business type
Revenue confirmed that employers with more than one eligible business should complete one ERF with the details of all eligible businesses included.
Employers are required to select from three categorise of employer at the initial stage of completing the ERF. These categories are:
- Registered childcare businesses;
- New businesses (those who commenced after 1 November 2019); and
- All others.
For employers who fit into ‘All Others’ as well as one of the other two categories, Revenue confirmed that the employer should select ‘All Others’ and ignore registered childcare business, or new business (those who commenced after 1 November 2019).
‘New business’
Employers who commenced their business prior to 1 November 2019 and incorrectly selected the category for ‘New businesses (those commenced after 1 November 2019)’ are advised to contact Revenue through ‘MyEnquiries’ setting out details of the error and seek amendment of the ERF.
Further information on the EWSS Eligibility Review Form is included in the Guidelines on the eligibility of the EWSS from 1 July 2021. Information on how to complete the EWSS Eligibility Review Form is also included on the Revenue website.
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