Updated EWSS guidance sets out new eligibility test for 2021

Dec 21, 2020

Revenue recently published updated EWSS guidance setting out the changes to the EWSS on foot of Finance Bill 2020 including the new eligibility test for pay dates from 1 January 2021.

The changes in the guide are set out in yellow.  The main change is that for 2021 pay dates, an employer must be able to demonstrate that their business is expected to experience a 30 percent reduction in turnover or orders between 1 January to 30 June 2021 compared to the same period in 2019, with provision made for businesses which commenced trade in 2019.  The updated guide also provides screenshots showing how to view of EWSS and PRSI credits.    The enclosed employer notice has issued from Revenue to all employers who are, or were, registered for EWSS.