Revenue issued a press release on Monday, 31 August, with guidance on how proprietary directors can qualify for the EWSS. Employers must register for the EWSS before the first pay date for which EWSS is being claimed, as applications cannot be backdated.

According to Revenue’s press release, in order to be eligible for the EWSS, the following conditions must be satisfied:

• the employer meets the eligibility criteria for the EWSS,
• the proprietary director is on the payroll of the eligible employer, and
• the proprietary director has been paid wages which were reported to Revenue on the payroll of the eligible employer at any stage between 1 July 2019 and 30 June 2020.

Where a person is a proprietary director of two or more eligible companies, a claim for EWSS can only be submitted in respect of a single company. In this situation, the following will apply:

• the proprietary director will be required to elect one company for the purposes of making EWSS claims for the period of the scheme. The election will be deemed to be made on the first submission of an EWSS claim in respect of the proprietary director,
• once an election is made it cannot be changed during the term of the scheme,
• no claims for EWSS in respect of the same proprietary director should be submitted by the other companies.

Further expanded employer guidelines, including additional information on the inclusion of proprietary directors in the scheme, are expected to issue shortly from Revenue.