This webinar took place on 26th August 2021. In this webinar, we are joined by representatives from the Revenue Commissioners where they will discuss what you need to know about the Employment Wage Subsidy Scheme (EWSS). What you will learn: - An Introduction to the EWSS - Revised EWSS Subsidy Rates - EWSS Eligibility Criteria & Recent Changes - Monthly reporting requirements to ROS - De-Registering and Re-Registering for EWSS For more information visit our website https://www.thesaurus.ie/

1. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
Employment Wage Subsidy Scheme
Guest Speaker: Revenue
The webinar will begin shortly…
Welcome
to today’s webinar
Rachel Hynes
Marketing Manager
at Thesaurus Software
Colette Hayden
Assistant Principal
at Revenue Commissioners
Presenters Questions & Answers
Audrey Mooney
Customer Support Manager,
Thesaurus Software
Anne Dullea
Principal Officer,
Revenue Commissioners
Paul Byrne
Managing Director,
Thesaurus Software
Laura Murphy
Chief HR Officer,
Thesaurus Software

2. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
Questions Recording Email
Handouts Resources
Revenue Presentation
Employment Wage Subsidy Scheme (EWSS)
1 July 2021 to 31 December 2021
26th August 2021
Key Features of EWSS
EWSS Eligibility
Review Form
Employer Eligibility
30% decline in
business 1 January to
31 December 2021.
Publication of
employers to Revenue
website Jan 2021 &
quarterly thereafter
Register, Deregister,
Reregister via
eRegistration on ROS
Flat rate subsidy to
employer based on
employee weekly
GROSS pay
Operated through
normal payroll and
deductions system
Employer PRSI Rate
reduced to 0.5%
Safeguards to minimise
abuse of the scheme

3. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
Operating EWSS
Flat rate subsidy
Paid to employer based on
employee Gross Weekly
Wage
Pay Frequency other than
weekly
Calculate Gross Weekly
Wage/No. of insurable weeks
or x12/52 weeks
Gross Wage
Includes notional pay before
deductions
Excludes non-taxable
benefits
Normal payroll PRSI/PAYE
process
EWSS indicator
‘Other Payments’ with a
value between Zero and 1 to
indicate subsidy request.
NOT ON PAYSLIP
Subsidy Payment
Generally within 2 working
days of submission
Multiple employments
Each employer makes a claim
in own right
No legislative requirement
for employees to be actively
working
Subsidy Payable to 30 September 2021
Employee Gross Weekly Wage Weekly Flat-rate
Subsidy
Less than €151.50 and over €1,462 Nil
From €151.50 to €202.99 €203
From €203 to €299.99 €250
From €300 to €399.99 €300
From €400 to €1,462 €350
Employer Eligibility from 1 July 2021
Employers must demonstrate:
their business has been
significantly disrupted
by the Covid-19 pandemic
They have suffered at least a 30%
decline in turnover or orders in
calendar year2021 compared to
calendar year 2019
Where business operations
commenced:
Before 1 November
2019,
the 30% reduction test
determined in 2021 by
reference to the same
period the business was
in existence in 2019
After 1 November 2019,
projected turnover or
orders for the calendar
year 2021 will be at least
30% less than they would
have been without
disruption caused by
Covid-19.

4. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
End of month eligibility assessment requirement remains in place
If ineligible, de-register on ROS from 1st day of following month and
cease claiming subsidy
If eligible again, re-register and operate from date of re-registration
End of month eligibility review forms to be completed from 21 July
2021
EWSS Eligibility July 2021 Initial Submission – Step 1
Initial Submission – Step 2 Initial Submission - New Business - Step 3

5. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
Initial Submission - Childcare Provider – Step 3 Initial Submission - New Business/Childcare – Step 4
Initial Submission - All Others – Step 3 Initial Submission - All Others – Step 3.1

6. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
Initial Submission - All Others – Step 3.2 All others – Systematic Checks
All Others – Systematic Checks
“You are no longer eligible for EWSS, please deregister and stop submitting EWSS claims"
All others – Step 4

7. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
Monthly Screens
Capturing current requirement online – not new requirement
Failure to complete on time may result in delayed payment
Aid to employer to ensure eligibility
Figures net of VAT
Checks will be undertaken
EWSS Eligibility Review Form
Overpayments EWSS- Debt Warehousing
Period 1
Interest Rate 0%applied to
warehoused debts
1st June 2021 to
31st Dec 2021 Period 2
Interest Rate 0%applied to
warehoused debts
1st January 2022
to 31st Dec 2022
Failure to meet current tax
obligations will result in the
warehouse facility being withdrawn
Period 3
Reduced Interest Rate of 3%per
annumon warehoused balances
until the debt is discharged
1st
January 2023
EWSS due to
expire
MED & LCD cases must
make an application
Safeguards and Compliance
The Act includes a specific anti-avoidance provision which seeks to counteract
A. contrived situations whereby any gross pay due to an employee is deferred,
suspended, increased or decreased with a view to securing the wage subsidy
or
B. situations where an employee is laid off and removed from the payroll and
replaced with two or more employees in relation for whom the subsidy would
be available.
Employer should retain all evidence and supporting documentation of their operation
of EWSS. Upon receipt of the Employer Eligibility Review Forms, Revenue will be
contacting randomly selected employers as part of our compliance program.
28

8. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
Sanctions
The consequences of a determination by Revenue that abuse has occurred
are significant and serious with sanctions imposed reflecting the seriousness
of such actions including:
• Exclusion from the scheme at employer level i.e. an identified abuse
impacting one employee will result in the employer in its totality, covering
all employees, being excluded, regardless of the eligibility of other
employees;
• All subsidies paid and PRSI credit issued in respect of all employees having
to be repaid, together with interest and penalties; and
• Possible criminal prosecution.
Further Guidance and Information
• EWSS Hub -
https://www.revenue.ie/en/corporate/communications/stimulus/employment-wage-
subsidy-scheme.aspx
• July EWSS Guidelines –
• https://www.revenue.ie/en/employing-people/documents/ewss/guidelines-on-
eligibility-for-ewss.pdf
Main EWSS Guidelines - https://www.revenue.ie/en/employing-
people/documents/ewss/ewss-guidelines.pdf
• EWSS Statistics -
https://www.revenue.ie/en/corporate/documents/statistics/registrations/covid-19-
support-schemes-statistics-08-april-2021.pdf
How Connect can help
with the return to the workplace
Thesaurus Payroll
Manager
Connect
BrightPay

9. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
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10. Employment Wage Subsidy Scheme (EWSS) 26 August 2021
Questions & Answers
Audrey Mooney
Customer Support Manager,
Thesaurus Software
Anne Dullea
Principal Officer,
Revenue Commissioners
Paul Byrne
Managing Director,
Thesaurus Software
Laura Murphy
Chief HR Officer,
Thesaurus Software
100 employees €27.70 per month
250 employees €57.70 per month
500 employees €97.70 per month
1000 employees €157.70 per month
5000 employees €477.70 per month
1 employee €0.50 per month
5 employees €2.10 per month
10 employees €3.90 per month
25 employees €8.70 per month
50 employees €15.70 per month
Example Monthly Bills
Monthly subscription based on number of employees