Emergency Measures in the Public Interest (Covid-19) Act 2020 section 28B

Covid-19: Employment Wage Subsidy Scheme (EWSS)

Section 28B establishes the Employment Wage Subsidy Scheme (EWSS), which replaced the Temporary Wage Subsidy Scheme and provided flat-rate subsidy payments to eligible employers based on the number of qualifying employees on their payroll during the Covid-19 pandemic.

• Employers experiencing at least a 30% decline in turnover or customer orders due to Covid-19 (or registered childcare providers) could claim weekly per-employee subsidies ranging from €100 to €350, depending on the employee's gross pay and the period in question
• The scheme ran from 1 July 2020, with the qualifying period ending on 30 April 2022 for most employers (31 May 2022 for those directly impacted by public health restrictions in December 2021 to January 2022)
• Employers were required to register on ROS, submit the EWSS declaration, maintain tax clearance throughout, and review their eligibility monthly — declaring themselves ineligible if the anticipated turnover decline would not materialise
• Overpaid subsidies must be refunded to Revenue and are treated as income tax due, carrying daily interest of 0.0219%, and deliberate incorrect claims constitute criminal offences