Employment Wage Subsidy Scheme (EWSS) Revenue Self-Review Programme
The EWSS was a valuable wage subsidy support scheme which eligible employers utilised during the pandemic. During the life of the scheme an employer confirmed their eligibility on a self-declaration basis and provided information to Revenue via an Eligibility Review Form (ERF). Only some of those employers who claimed the EWSS have received a formal compliance check from Revenue therefore a final assurance programme will be undertaken by Revenue in the form of a self-review.
From Monday 20th June 2022, all employers who claimed the EWSS will receive a letter requesting that they conduct a final self-review to verify their eligibility. If, through this self-review process, an employer identifies an invalid EWSS claim they will be required to correct payroll records and repay any relevant subsidies along with PRSI credits to Revenue by 30th September 2022.
Revenue may still undertake a review of an EWSS claim at a later stage and where they identify incorrectly claimed subsidies, the employer may face interest and penalties in addition to the requirement to repay subsidies and PRSI credits.
Should you require assistance with completing an EWSS self-review, please call your usual PSC contact.