This webinar took place on 4th February 2022. On 21st January the government announced new changes to the Employment Wage Subsidy Scheme (EWSS), which take effect from 1st February 2022. These new changes will see some businesses continue to be eligible for the enhanced EWSS rates that are currently in place, whilst other businesses will face a reduction in the subsidy rates that they are entitled to receive. This webinar includes guest speakers from Revenue as we discuss the new changes and answer any questions that you may have. For more information, please visit https://www.thesaurus.ie/

1. Updated EWSS Guidance: Changes from 1st February 2022 04/02/2022
The New EWSS Changes Explained
Guest Speaker: Revenue
The webinar will begin shortly…
Introduction
Revenue Update: EWSS Changes
Questions & Answers
Agenda
Questions Recording Email
Handouts Resources
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2. Updated EWSS Guidance: Changes from 1st February 2022 04/02/2022
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Employment Wage Subsidy Scheme (EWSS)
Operation to 31 May 2022
4th February 2022
04/02/2022
Key Features of EWSS
Employer Eligibility
30% decline in
business 1 January to
31 December 2021.
Publication of
employers to Revenue
website Jan 2021 &
quarterly thereafter
Flat rate subsidy to
employer based on
employee weekly
GROSS pay
Operated through
normal payroll and
deductions system
0.5% Employer PRSI
Rate to 28th February
2022
Safeguards to minimise
abuse of the scheme

3. Updated EWSS Guidance: Changes from 1st February 2022 04/02/2022
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
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 year 2021 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.
Eligibility Review Form - ERF

4. Updated EWSS Guidance: Changes from 1st February 2022 04/02/2022
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
Real Time Reviews will be undertaken
EWSS Eligibility Review Form
Changes only apply to Certain Employers that became ineligible for EWSS from 1
December 2021 on foot of the eligibility review undertaken on 30 November 2021.
As a result of public health restrictions introduced from 20 December, the December
projections prepared on 30 November 2021 may now be overstated.
For those employers, Revenue will facilitate the amendments of the December
projections prepared on 30th November, if they are eligible based on the revised
December projections prepared taking the 20 December restrictions into account.
Existing EWSS Registrations – 1 December 2021 to 30 April 2022
Affected employers who require an amendment to their December
Projections included in their November ERF should contact us through My
Enquiries by 15 January 2022
Where the November ERF has not yet been filed, please now submit same
including the revised projections for December 2021 as a result of the public
health restrictions announced on 20th
December
Any ERF’s outstanding for earlier months should be filed utilising the original
December Projections
Existing EWSS Registrations– 1 December 2021 to 30 April 2022
If such affected employers correctly deregistered after 30 November 2021
following the eligibility review on that date, contact us seeking re-
registration along with your November ERF including revised projections for
December 2021
Any December payroll submissions already filed which included an EWSS
claim will be processed once the November ERF is amended or filed.
Existing EWSS Registrations – 1 December 2021 to 30 April 2022

5. Updated EWSS Guidance: Changes from 1st February 2022 04/02/2022
Re- Entry Eligibility Criteria – 1 January 2022
Trade Existed on 31
December 2021
Do not qualify under the
existing Scheme, as they do
not expect a 30% drop in
turnover/customer orders
value between 2019 and
2021
Business is expected to
experience a 30% reduction
in turnover or customer
orders value in the period 1
December 2021 to 31
January 2022
Previously correctly availed
of EWSS between 1
September 2020 and 31
December 2021
Disruption is caused by
Covid 19
Re- Entry Criteria
Business Established on or before
30/4/2019 can re-qualify for EWSS,
if the business anticipates that their
combined turnover/customer
orders for December 2021 and
January 2022 will be down at least
30% when compared to December
2019 and January 2020
Businesses established between 1
May 2019 and 31 December 2021
can re-enter the scheme if the
business anticipates that their
average monthly turnover/customer
orders for December 2021 and
January 2022 will be down at least
30% when compared with the
average monthly turnover/customer
orders for the period August 2021 to
November 2021
Eligibility Review Test for employers re-entering scheme in January 2022
Date Trade
Started
2021/22
Actuals/Projections
Eligibility review
Comparison
Explanation
1 Jan 1995 December 2021 plus January
2022
December 2019 plus
January 2020
Trade in existence pre 1 May
2019
15 July 2019 Average of December 2021 plus
January 2022 (total ÷ 2 months)
Average of August to
November 2021 (total ÷ 4
months)
Trade commenced between 1
May 2019 and 31 December
2021, so average monthly
turnover or orders value
comparison to be done
1 September 2021 Average of December 2021 plus
January 2022 (total ÷ 2 months)
Average of September to
November 2021 (total ÷ 3
months)
Trade commenced between 1
May 2019 and 31 December
2021, so average turnover or
orders value comparison to be
done. As the trade commenced
after 1 August 2021, the average
calculation denominator equals
the number of months the trade
existed
15 October 2021 Average of December 2021 plus
January 2022 (total ÷ 2)
Average of 15 October to
30 November 2021 (total ÷
1.5 months)
Steps to take to re-enter the scheme
Application Template
for businesses
operating on 30 April
2019
Application Template
for businesses which
commenced operation
on or after 1 May 2019
Complete and Apply
via “MyEnquiries”

6. Updated EWSS Guidance: Changes from 1st February 2022 04/02/2022
Restaurants, Bars & Cafes, which were required to close at 8pm where this is
before their normal closing time
Operators of indoor events, including entertainment, cultural, community
and sporting events, which could not take place after 8pm, with attendance
limited to 50% venue capacity or 1,000 attendees, whichever was lower, for
events held before 8pm
Operators of outdoor events, including entertainment, culturalon 21 jan,
community and sporting events, which could not take place after 8pm, with
attendance limited to 50% venue capacity or 5,000 attendees, whichever
was lower
Wedding reception venues where capacity was limited to a maximum of 100
guests and had to close by midnight
Examples of Directly Impacted Sectors - EWSS PHR EWSS – Public Health Regulations – PHR
Subsidy Payable for EWSS - PHR to 28 February 2022
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
Subsidy Payable –EWSS – PHR - March 2022
Employee Gross Weekly Wage Weekly Flat-rate
Subsidy
Less than €151.50 and over €1,462 Nil
From €151.50 to €202.99 €151.50
From €203 to €1,462 €203

7. Updated EWSS Guidance: Changes from 1st February 2022 04/02/2022
Subsidy Payable – EWSS - PHR - April & May 2022
Employee Gross Weekly Wage Weekly Flat-
rate Subsidy
Less than €151.50 and over
€1,462
Nil
From €151.50 to €1,462 €100
Subsidy Payable for February 2022
Employee Gross Weekly Wage Weekly Flat-rate
Subsidy
Less than €151.50 and over €1,462 Nil
From €151.50 to €202.99 €151.50
From €203 to €1,462 €203
Subsidy Payable from 1 March 2022 to 30 April 2022
Employee Gross Weekly Wage Weekly Flat-rate
Subsidy
Less than €151.50 and over €1,462 Nil
From €151.50 to €1,462 €100
Repayment of Subsidies

8. Updated EWSS Guidance: Changes from 1st February 2022 04/02/2022
Overpayments EWSS- Debt Warehousing – an update
Period 1
Interest Rate 0% applied to
warehoused debts
1st June 2021 to
30th April 2022 Period 2
Interest Rate 0% applied to
warehoused debts
1st May 2022 to
30th April 2023
Failure to meet current tax
obligations will result in the
warehouse facility being withdrawn
Period 3
Reduced Interest Rate of 3% per
annum on warehoused balances
until the debt is discharged
1st May 2023
MED & LCD cases must
make an application
Compliance
Systematic
checking
Real time
cross
referencing
Real time
employer
engagement
Risk based
compliance
Data analytics Deregistration
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.
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.

9. Updated EWSS Guidance: Changes from 1st February 2022 04/02/2022
Further Guidance and Information
• EWSS Hub -
https://www.revenue.ie/en/corporate/communications/stimulus/employmen
t-wage-subsidy-scheme.aspx
• 1 July EWSS Guidelines –
• https://www.revenue.ie/en/employing-people/documents/ewss/guidelines-
on-eligibility-for-ewss.pdf
• December - Main EWSS Guidelines - https://www.revenue.ie/en/employing-
people/documents/ewss/ewss-guidelines.pdf
• EWSS Statistics –
https://www.revenue.ie/en/corporate/information-about-
revenue/statistics/number-of-taxpayers-and-returns/covid-19-support-
schemes-statistics.aspx
Questions & Answers
Audrey Mooney
Customer Support Manager,
Thesaurus Software
Anne Dullea
Principal Officer,
Revenue Commissioners