Revenue has noted instances of the incorrect inclusion of the EWSS marker by employers on payroll submissions, particularly those who have deregistered from the scheme. If an employer is no longer registered, or an employee’s wages are outside the relevant thresholds, the EWSS markers should not be included in payroll submissions.

The scheme provides a flat-rate subsidy to qualifying employers and charges a reduced rate of employer PRSI of 0.5 percent on wages paid that are eligible for the subsidy payment. To indicate that a subsidy is being requested for an eligible employee, the employer must include ‘EWSS’ as the payment type in the ‘Other Payments’ section on the payroll submission.

Revenue is reminding employers to remove the EWSS marker where they have deregistered for the scheme or are no longer eligible.

More information on the EWSS is available through the Revenue website.