Eligible employers or their payroll/tax agents can now register for EWSS through ROS. Revenue confirmed the opening of the registration facility on Wednesday 20 August. Employers who are claiming the TWSS must separately register for the EWSS, as different eligibility conditions apply to both schemes.

Revenue confirmed that registration applications will only be processed if the employer:

• is registered for PAYE/PRSI
• has a bank account linked to that PAYE/PRSI registration, and
• has tax clearance.

The employer or payroll/tax agent must make a self-declaration to Revenue confirming eligibility for the scheme, undertake to adhere to the required terms and conditions and retain all relevant records relating to the scheme.

Registration is effective from the date of application and cannot be backdated. Registration must be undertaken prior to the first payment date for which the EWSS is being claimed. Claims for new hires and seasonal workers can be made from 1 July 2020, subject to limited exceptions. Details on making an application for retrospective EWSS payments is included in Revenue’s Guidelines on the operation of the EWSS.