EWSS Changes Announced following Budget Speech

EWSS Changes Announced following Budget Speech

Further guidelines issued from Revenue on 1^st November 2021 regarding the EWSS. These guidelines reflect the changes announced by Minister Donohoe in his Budget speech last month.

 

The changes are:

 

• The EWSS will continue to run until 30^th April 2022, for qualifying businesses.

• The low rate of PRSI (J9) will continue to operate until 28^th February 2022.

• After 28^th February 2022, normal PRSI rates (generally Class A or S) will recommence. This will lead to large increase in PRSI payments.

• There will a necessity to continue to have a Tax Clearance Certificate until 30^th April 2022.

 

Eligibility Criteria

 

Businesses will continue to compare turnover in the year ended 31^st December 2021 with turnover in the year ended 31^st December 2019, to determine if they have satisfied the “30% reduction in turnover” test.

 

This comparative period will still apply, for all pay dates up to 30^th April 2022.

 

 

Rates

 

A table of rates is enclosed.

 

Rate of EWSS Subsidy

The rate of weekly subsidy the employer will receive per paid eligible employee from 20^th October 2020 to 30^th November 2021 is as follows:

 

Employee Gross Weekly Wage	Subsidy Payable
Less than €151.50	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
More than €1,462	Nil

 

 

 

 

The rate of weekly subsidy the employer will receive per paid eligible employee from 1^st December 2021 to 28^th February 2022 is as follows:

 

Employee Gross Weekly Wage	Subsidy Payable
Less than €151.50	Nil
From €151.50 to €202.99	€151.50
From €203 to €1,462	€203
More than €1,462	Nil

 

 

The rate of weekly subsidy the employer will receive per paid eligible employee from 1^st March to 30^th April 2022 is as follows:

 

Employee Gross Weekly Wage	Subsidy Payment
Less than €151.50	Nil
From €151.50 to €1,462	€100
More than €1,462	Nil