EWSS eligible employers can backdate a claim to 1 July for EWSS payments for new entities, seasonal employees and new hires. The backdating of claims will be covered by Revenue as part of a ‘sweepback’ of payments in September. It is important to note that backdated submissions will not be processed after 14 September in respect of July/August.

The ‘sweepback’ operates as follows:

• Before 5 September, employers were required to provide electronically using, a template (which have been available on revenue.ie since late August), requisite information including employee name, PPSN, employment ID, payment frequency, insurable weeks, commencement date, etc.
• Revenue upload this information and calculate the total subsidy due to be paid.
• The subsidy will be paid into the designated bank account as soon as practicable after 14 September.
• No additional submissions or amendments will be processed on or after 14 September in respect of July/August.