Revenue recently published updated EWSS guidance setting out the changes to the EWSS on foot of Finance Act 2020 including the new eligibility test for pay dates from 1 January 2021.

Section 63(3)(d) of the Act amends Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 to provide that from 1 January 2021, an employer must demonstrate that their business is expected to experience a 30 percent reduction in turnover or orders between 1 January 2021 and 30 June 2021 when compared to 1 January 2019 and 30 June 2019. Provision is made for businesses which commenced trade in the first half of 2019.

Previously the legislation and guidance stated that the comparison period for establishing a 30 percent reduction in turnover or orders for December 2020, January 2021 and February 2021 was the period 1 July 2019 to 31 December 2019.

As EWSS operates on a pay date basis, the new eligibility test (comparing January–June 2021 turnover to January–June 2019 turnover) applies to all wages paid on or after 1 January 2021. The old eligibility test (comparing July–December 2020 turnover to July–December 2019 turnover) applies to all wage pay dates to 31 December 2020.

Under the terms of the EWSS, a business is obliged to self-review at the end of every month to ensure continued eligibility, therefore reviews at the end of December should have been based on the January to June 2021 projections under the new rules.

The Finance Act 2020 changes to 2021 eligibility are now set out in the EWSS guidelines. The updated guide also provides screenshots showing how to view EWSS and PRSI credits. An employer notice has issued from Revenue to all employers who are, or were, registered for EWSS.