Register now – EWSS registration cannot be backdated

Aug 31, 2020

The TWSS will be replaced by the EWSS tomorrow. Revenue are reminding employers and accountants acting on their behalf to register for the EWSS through ROS now if they have not already done so. Revenue stress the importance of registering before the first pay date for which EWSS is being claimed, as applications cannot be backdated.

As previously reported, registration for the EWSS must be completed through ROS. Applications will only be processed where the employer has:

  1. an active PAYE/PRSI registration;
  2. a bank account linked to that registration; and
  3. tax clearance.

In a recent press release, Revenue said:

“Employers who meet the eligibility conditions should take action and register now if they wish to claim EWSS in respect of payroll submissions made on or after 1 September 2020. However, in doing so, employers should be aware that making an application for tax clearance and registering for the EWSS are separate processes. Both processes need to be completed before an employer can access EWSS supports. Additionally, employers who are currently claiming the Temporary Wage Subsidy Scheme (TWSS) must separately register for the EWSS as different eligibility conditions apply to both schemes.”

As of Thursday, last week, 12,100 employers have registered for the EWSS, while 14,800 employers have applied for tax clearance.

To qualify for tax clearance, the business and any persons or entities connected to the business must be compliant with all obligations under tax legislation for the filing of tax returns and payment of taxes.

The TWSS has provided support to over 66,200 employers and their employees. While an estimated 20,900 employers, employing 169,100 people have come off the TWSS, 240,700 employees received a subsidy payment in the last week. The cumulative cost of the TWSS to the week 27 August amounts to €2.7 billion. Further details are included in Revenue’s TWSS statistics report.

Revenue published Guidelines on the operation of the Employment Wage Subsidy Scheme. A further expanded employer guideline is due to issue this week also.