Employers who are eligible and registered for the EWSS can backdate a claim to 1 July 2020 for newly or seasonally hired employees not previously included in the TWSS. This is called the sweepback facility and it opened on 15 September.

Employers were required to complete a sweepback template with eligible employee’s name, PPSN and employment ID. Completed templates could then be uploaded to ROS via a new facility in Employer Services. Once the templates were uploaded to ROS, Revenue calculated the total subsidy due and made the relevant payment to the employer’s designated bank account as soon as possible after 16 September. Revenue also credited the difference between the employer PRSI already returned and the reduced rate of 0.5 percent due under the EWSS against the employer’s PRSI liability for August 2020.