Employment Wage Subsidy Scheme
Section 2 of the Financial Provisions (Covid-19) (No.2) Act 2020 (the Act) provides for the new EWSS. The EWSS replaced the TWSS on 1 September. Revenue provided guidance for the EWSS and opened the facility for employer registrations in August.
Revenue published a webpage on the EWSS. The webpage sets out the qualifying criteria for employers and additional information relating to the scheme. Revenue clarified that claims for new hires and seasonal employees can be backdated to 1 July 2020. Payments for July and August are expected to be made by Revenue in mid-September.