Publication
Operational Guidelines: Wage Subsidy Scheme
From Department of Social Protection
Published on
Last updated on
From Department of Social Protection
Published on
Last updated on
The objective of the WSS is to increase the likelihood of people with disabilities obtaining and sustaining employment in the open labour market by providing financial incentives to private sector employers.
The WSS replaced the Pilot Programme for the Employment of People with Disabilities (PEP) and the Employment Support Scheme (ESS), both of which were closed to new applicants from September 2005, when WSS came into operation as a pilot scheme. Clients on PEP were absorbed into WSS, while ESS continued for those already on ESS. WSS was established as a non-statutory scheme in October 2008.
Generally speaking, the WSS guidelines may also be used as a guide for those few clients still on ESS.
Under the Disability Act 2005, the term “disability” in relation to a person, means “a substantial restriction in the capacity of the person to carry on a profession, business, or occupation in the State or to participate in social or cultural life in the State by reason of an enduring physical, sensory, mental health or intellectual impairment”.
A person with a disability, with the appropriate supports, such as assistive technology, may be perfectly capable of working full-time to the same standard as a person without a disability.
However, sometimes the nature of a disability can restrict an employee’s productivity in comparison with other staff, irrespective of their ability to do a job. In situations where this restriction results in a loss of productivity for the employer amounting to 20% or more, the WSS allows the employer to claim a wage subsidy funded by the Department. The subsidy is only payable to employers who employ people with a disability who work 15 hours per week or more, and is payable for a maximum of 39 hours a week.
Where an employer is availing of the subsidy it is important to note that the particular employee (their employee) should be subject to and have the same rights as per the conditions of employment as any of their other employees. These conditions should include, but are not limited to, Class A PRSI contributions being paid, tax deductions being made in respect of the employment, annual leave and other leave entitlements being given, being paid the going rate for the job (which must be at least the statutory minimum wage) with regard to the employee’s level of work experience and training, and having their terms and conditions of employment set out in an employment contract.
The financial supports for employers are structured under three separate strands and companies could benefit under one strand or under two or three strands simultaneously, as the case may be, depending on the number of people with a disability employed, as below.
Strand I subsidy is a general subsidy for any perceived productivity shortfall in excess of 20% for a person with a disability, in comparison to a colleague without a disability. An employee must work for a minimum of 15 hours per week up to a maximum of 39 subsidised hours per week. The rate of subsidy is €6.30 per hour and the amount of the subsidy is based on the number of hours worked. The maximum annual subsidy payable is €12,776 per year based on a 39-hour week.
An employer, employee and DSP agree that there is a perceived productivity shortfall of 20% or more.
Please see the Appendix which gives calculations for the amount of subsidy in relation to hours worked per week. Weekly and yearly rates are shown.
Note: Strand I Wage Subsidy Requests (WSRs) are generated at the end of every 4 week cycle for any employees who are active at the time of WSR generation. Payment is made on receipt of completed WSRs, provided that all is in order.
An active employee is an employee who has worked or been on paid leave at any time in the 4 week payment cycle, and for whom a Strand I wage subsidy is payable. Any employee who has been on unpaid leave for the entire 4 week cycle is regarded as inactive. No wage subsidy (Strand I, II or III) is payable for an inactive employee.
Strand II subsidy is intended to cover the additional supervisory, management and other work based costs which may derive from a firm’s decision to employ three or more people with a disability. This increase or “top up” is a percentage of the Strand I wage subsidy and is based on the overall number of active employees with a disability employed under Strand I.
The Strand II percentage is calculated automatically, based on the number of active employees with a disability currently employed by that employer at the time that all of the WSRs for that payment cycle are approved for payment.
| 3 to 6 employees with a disability | 10% top-up of wage subsidy paid | |
| 7 to 11 employees with a disability | 20% top-up of wage subsidy paid | |
| 12 to 16 employees with a disability | 30% top-up of wage subsidy paid | |
| 17 to 22 employees with a disability | 40% top-up of wage subsidy paid | |
| 23 + employees with a disability | 50% top-up of wage subsidy paid |
Strand III subsidy enables an employer who employs 25 or more active employees with a disability and is availing of the WSS based on same to be eligible for a grant as a contribution towards the employment and expenses of an Employment Assistance Officer (EAO). The EAO role can be claimed for where it has been put in place by the employer to support and assist the relevant employees with their needs in employment. The focus of the EAO’s work is to be on the personal, social, health or family circumstances of employees (with a disability), which might inhibit them from remaining in employment. The grant for this Strand is €30,000 per year, per EAO employed, based on the employment of 25 people with a disability in each payment cycle of that year.
The grant is not paid on a pro-rata basis. For example, if a company is being paid WSS where 45 employees with a disability are employed, only one grant of €30,000 for an EAO is paid. When 50 people with a disability are employed and WSS is being availed of by the employer in such circumstances, an additional grant of €30,000 can be applied for to employ a second EAO. There is a limit of 5 EAO positions which may be subsidised under the WSS in any one company.
The grant is calculated automatically by the system, provided that the employer has 25 or more active employees and an approved EAO. The grant is paid in 4-weekly instalments of €2,307.70, to a maximum of 13 payments per calendar year. If the number of employees with a disability falls below 25 (or a multiple of 25) at any stage during the year then payment will cease (or be reduced) until the original quota is reached again.
The wage subsidy is available to private sector employers only - in the State.
The WSS is not available to Public Service Employers1 and / or any Employers or Schemes where salaries are funded by the Department of Social Protection (DSP) or by the State, including EU funding administered by the State. The Public Sector is as defined in Part 1 of the Disability Act 2005.
Where there is uncertainty regarding eligibility of the organisation, DSP will review the appropriate published company accounts, particularly those for the previous financial year. Final decisions regarding eligibility will be made on a case by case basis.
The WSS subsidy cannot be availed of by third parties, such as recruitment agencies or other agents who may be engaged by a company/organisation to source employees, provide support and payroll services in respect of these employees. The subsidy is only available to the company/organisation where the employee is tasked to carry out their duties or tasks of employment.
The employment being offered by the employer must provide a minimum of 15 hours (and up to a maximum of 39 subsidised hours) of employment for the employee per week.
For existing employees WSS will only be considered where the individual is less than 12 months in that employment and where a productivity shortfall on his or her part is putting that particular employment in jeopardy. The incentive is intended to encourage private sector employers to take on new employees with a disability. Applicants will only be approved for payment of a wage subsidy from the date that the application is received in DSP.
Part 1, Section 2 of the Disability Act 2005 has established that Public Bodies are: a Department of State, the Office of the President, the Office of the Attorney General, the Office of the Comptroller and Auditor General, the Office of the Houses of the Oireachtas, a local authority, the Health Service Executive, a person, body or organisation (other than the Defence Forces) established -
(i) by, or under any enactment (other than the Companies Acts 1963 to 2003), or
(ii) under the Companies Acts 1963 to 2003, in pursuance of powers conferred by or under another enactment, and financed wholly or partly, whether directly or indirectly, by means of moneys provided, or loans made or guaranteed by a Minister of the Government or shares held by or on behalf of a Minister of the Government.
The WSS should not be used to test an employee’s suitability with an employer. The EmployAbility Service may be able to advise in those circumstances.
Further information about the EmployAbility Service can be found here.
An employee can only be employed under one WSS subsidised employment at any given time. DSP will not pay more than one subsidy in respect of any one employee.
An employer getting a subsidy under the Wage Subsidy Scheme cannot receive further aid from the State towards the employment costs of the same employee. An employer cannot avail of the Wage Subsidy Scheme if they are receiving support - or propose to apply for support - from other State sources to support an employee.
Where an Employer wishes to avail of the subsidy, access to such funding is contingent on a potential employee having a disability, which would result in a productivity loss.
1. Where a potential employee is in receipt of the following Disability Payments an employer will be able to avail of the WSS i.e. the person (potential employee) will not have to undertake further Medical Assessment:
Notes for information:
Currently, for Disability Allowance and Blind pension, when an individual commences employment, they can avail of income disregards.
In order to avail of the DA disregards, a DA recipient must write to Disability Allowance Section within DSP to notify them of commencement of employment. Further details can be sought from DA Section or from the DSP website at the following link: Disability Allowance
A BP recipient can work while in receipt of BP, but income is assessable as means. The earnings disregards are similar to the DA scheme’s provisions in this regard.
In order to avail of the BP disregards, a BP recipient must write to Blind Pension Section within DSP to notify them of commencement of employment.
Further details can be sought from BP Section or from the DSP website at the following link: Blind Pension
2. Where a potential employee is in receipt of the following Disability Payments – such an employment will also qualify under WSS without further Medical Assessment. The potential employee must however come off these payments, for an employer to avail of WSS:
3. Being in receipt of a qualifying disability payment is not a requirement for WSS. Where a potential employee (be they in receipt of any Social Welfare payment, or none) is unemployed and once they have a disability an employer can make an application.
In cases where the potential employee is not in receipt of a DSP Disability Payment, the actual disability, especially if it is an invisible disability (such as mental ill health, epilepsy, autism, or acquired brain injuries (ABI)), should be confirmed by means of a recent Specialist’s Report or Doctor’s Letter. This provision also applies to applicants who have been awarded a Disablement Pension or Gratuity assessed at less than 20% for life, or who have been awarded Disablement Benefit on the basis of a provisional assessment.
To qualify for the Wage Subsidy Scheme the client’s doctor must also complete a confidential Medical Report form to confirm that they have a disability and that it is causing or could cause them to have a shortfall in productivity, compared to a colleague without a disability.
4. Persons in receipt of the following SW payments can retain their payment while in employment, but this may be subject to means testing:
5. The WSS cannot be paid if a person is fully unemployed and in receipt of Jobseeker’s Allowance.
The WSS will not be payable until DSP is satisfied that the employee has closed their Jobseeker Allowance claim and is no longer in receipt of this payment if commencing full-time employment.
However, Jobseeker's Allowance may be payable where the person is unemployed for 4 days within a 7-day period (a ‘period of unemployment’), which includes all days of the week (including Sunday). The person must satisfy all of the qualifying conditions for Jobseeker’s Allowance. Further details can be found from your local Intreo or on our Jobseeker's Allowance page.
Jobseeker's Benefit may be payable if a person becomes become fully or partly unemployed i.e. is unemployed for 4 days within a 7-day period (a ‘period of unemployment’), which includes all days of the week (including Sunday) and has paid enough pay-related social insurance (PRSI) contributions. Further information on Jobseekers Benefit can be found gov - Jobseeker's Benefit (www.gov.ie)
6. A person who has just ceased claiming JA and who had at least one qualified child on their JA claim may be eligible to claim Back to Work Family Dividend. An employee on the WSS who has at least one dependent child and whose means are not sufficient to meet the needs of their family, may also be eligible to claim Working Family Payment – see Section 9: In-work Income Supports.
7. A person in receipt of JA who gets part-time work for more than 21 hours and less than 24 hours with an employer who is in receipt of a WSS payment for that person may participate in the Part-Time Job Incentive Scheme (PTJI) – see Section 9: In-work Income Supports.
8. For those individuals who are already in employment, WSS may only be considered where the individual is less than 12 months in that employment and where a productivity shortfall on his or her part is putting that particular employment in jeopardy. This is to avoid the possibility of people with disabilities being let go by their employer in order to qualify them for WSS. The incentive is intended to encourage private sector employers to take on new employees with a disability. Applicants will only be approved for payment of a wage subsidy from the date that the application is received in DSP.
When the employee is over 12 months in the job, the DSP Employee Retention Grant Scheme (ERGS) should be applied for and not WSS.
Further information about ERGS can be found through the following link: Item was unpublished or removed
The WSS should not be used to test an employee’s suitability with an employer. The EmployAbility Service may advise in those circumstances.
Further information about the EmployAbility Service can be found through the following link: Access the EmployAbility Service
9. A not-for-profit business may employ people under both the Community Services Programmes (CSP) or another Pobal programme funded by DSP, and under the WSS, but not in relation to the same post of employment. The not-for-profit business should generate more of its income from its business activities than from state funding to be regarded as a private sector employer, as required for WSS eligibility.
Pobal gives annual listings of approved programmes on their website at: Pobal.ie
10. Placements under Community Employment Schemes are not eligible for WSS, as these programmes are entirely funded by the Department of Social Protection.
11. Persons with a disability who are considering self-employment cannot avail of the WSS. This provision also applies to directors of limited companies who work as paid employees in their company.
12. Spouses or prescribed relatives (parent, grandparent, step-parent, child, grandchild, step-children, siblings or half-siblings) can only be considered eligible for participation in the WSS where the employment is deemed insurable under the Social Welfare Acts (Chapter 2 of Part 2 of the Social Welfare Consolidation Act 2005 refers) (at PRSI Class A) and the application is approved by the Department.
13. JobsPlus and WSS cannot be paid together in relation to the same post of employment. An employer should apply for whichever job incentive scheme is appropriate to the circumstances.
14. When a client can no longer continue in the employment for which WSS is payable and they:
DA or Invalidity Pension payment will automatically be restored without the need to re-apply.
In the case of both of these payments, the client should simply contact the relevant Scheme Section in the Department of Social Protection.
15. A potential employee must be at least 18 years old to be eligible for an employer to apply funding under WSS, as this is the minimum age at which they may avail of support from DSP employment services or from the EmployAbility Service.
16. WSS is payable only until an employee reaches the age at which they become eligible to apply for a State Pension.
17. Employment that is deemed to displace existing employment will be ineligible and DSP reserves the right to reclaim the payment in the event that an Page13 employer engages in any action that displaces existing employees or conspires to create a situation where employees are made redundant in order to seek financial support under the WSS.
An employer who is deemed to have engaged in any action that displaces an existing employee in order to seek financial support under the WSS may be disqualified from making any new application for the WSS for 12 months from the date of displacement.
18. An employee can only be employed under one WSS subsidised employment at any given time.
In the first instance, the employer should contact their local DSP Intreo Centre about WSS.
The employer can request an Employer Application form (WSS1ER), an Employee Application form (WSS1EE) for the job being filled, a DSP EFT Bank Mandate (Supplier Set-up Form V05-2018) and a Productivity Level Report form (WSS 2) from their local DSP Intreo Centre or from a DSP Case Officer (more details on these forms on page 15).
All of these forms can also be downloaded here.
A person who wishes to be employed, where WSS funding is to be sought / applied for by an employer, must first meet a DSP Case Officer and be registered on the DSP ICT System as a person with a disability, whether or not they are in receipt of a DSP Disability Payment. The client must tell the Case Officer that they have a disability. The Case Officer will then select the appropriate option on the ICT system to confirm that the client has a disability and may require supports.
If the client is not in receipt of a qualifying DSP Disability Payment, they should give the Case Officer a confidential WSS Medical Report form completed by their doctor. This should be supported by a recent Specialist’s Report or Doctor’s Letter. The WSS Medical Report form can be obtained from a DSP Intreo Centre or from the Case Officer or it can be downloaded from the DSP website here.
The person with a disability must have successfully obtained an offer of employment for 15 hours per week or more, up to a maximum of 39 subsidised hours per week, and the employer and employee must agree that there is a perceived shortfall in work productivity for the person with a disability in comparison to a colleague without a disability due to their impairment.
The person with a disability must be either a new employee for that company, or an employee who has been employed in that company for a period of no longer than 12 months . During that time they may have acquired a disability that affects their productivity or they may have had a disability when they were employed by the company, but their productivity may have disimproved since then.
The nature of the work in the proposed WSS must not have an adverse effect on the health or impact further on the disability of the employee or prospective employee.
1. The employer should complete the WSS1ER form.
2. The employee should complete the WSS1EE form.
3. Both the employer and the employee should complete the Productivity Level Report form (WSS 2).
4. If DSP does not already hold the employer’s bank account details, or if the employer’s bank account details have changed and are not those currently held by DSP, the employer should complete a DSP EFT Bank Mandate (Supplier Set-up Form V05-2018), giving details of the account the WSS should be paid into. If the employer is changing bank account details currently held by DSP, they must ask their bank to countersign and stamp the form.
The employer must submit these three (or four) forms together with a signed Contract of Employment detailing the terms and conditions of employment, including:
Please note: WSS cannot be paid when an employer is not tax compliant. By applying for the WSS, employers agree that DSP have permission to check their status with the Revenue Commissioners. Employers must supply a current Tax Clearance Certificate or a Tax Clearance Access Number (TCAN) at the time of application. Before a payment is made an employer is automatically checked for tax compliance and where it cannot be validated payment will not issue.
The employer should forward the WSS application forms, along with all of the supporting documentation, to their local DSP Intreo Centre, or to the DSP Case Officer dealing with the case if they know who this is, for consideration. All forms can be forwarded by email to the relevant Case Officer, if known.
If the application is complete and in order, the Case Officer will make a recommendation for approval to their Manager.
If there are any issues with the application, the employer and employee will be given an appointment to meet a DSP Case Officer. The Case Officer will check that the employee with a disability is being or will be paid similar wages and employed on similar terms to any other employee starting work or working with that company, who is doing the same work.
After reviewing the application, the Case Officer will make a recommendation for approval to their Manager.
If the WSS application is approved, the Case Officer will send a letter of approval to the employer to confirm their WSS employer registration number, the start date (and, if relevant, proposed finish date) and agreed contracted hours per week for the approved employee.
The Case Officer will also send a letter of approval to the employee.
If an employer proposes to make any amendments to the contract of employment/job description they must request approval in writing from the Department of Social Protection at least four weeks in advance, prior to implementing any such changes. This includes changes to the working hours of the employee.
If the WSS application is not approved, the Case Officer will write to the Employer outlining the reason(s) for non-approval. However, the Employer may request a review of this decision – see Section 10: General Conditions.
The employer does not need to apply for Strand II WSS funding.
If the employer is in receipt of Strand I WSS payments for three or more active employees the DSP ICT system will automatically calculate the Strand II percentage due.
If the employer has multiple workplaces, they must ensure that all active employees at those workplaces are registered under the same Employer Registered Number (PAYE number), in order for the correct Strand II payment to be made.
The following steps should be taken to apply for Strand III WSS funding.
The employer should be in receipt of Strand I WSS payments for at least 25 active employees with a disability in order to apply for Strand III WSS funding.
The employer should complete an Application for Strand III form (WSS 4), which they can obtain from a DSP Case Officer or which they can download from the DSP website download from the DSP website here.
The application should be supported by:
The completed form and supporting documentation should be sent to their local DSP Intreo Centre, which will arrange an appointment for the employer and Employee Assistance Officer to meet a DSP Case Officer.
If the Strand III application is approved, the Case Officer will write to the employer to notify them of this.
If the Strand III application is not approved, the Case Officer will write to the employer outlining the reason(s) for non-approval. However, the employer may request a review of this decision – see Section 10: General Conditions.
If an Employee Assistance Officer for whom a Strand III payment is being made leaves their employment, and the employer proposes to employ a replacement EAO, the employer must make a new application for Strand III WSS funding in respect of the new EAO.
Where there is a change in a company through take-over, acquisition, restructuring, rationalisation etc. the existing payment of WSS will cease and the new organisation must apply for WSS in respect of its eligible employees.
DSP will generate a wage subsidy request (WSR) on Welfare Partners for each employer's workplace every 4 weeks. This electronic WSR will list all WSS participants employed at each workplace. The workplace primary contact email supplied by the employer will be notified when the WSR is ready for completion on Welfare Partners. The employer should inform DSP of changes to the supplied workplace email address(es). For further information on accessing and using Wage Subsidy Scheme on Welfare Partners, please refer to the user instructions at Gov.ie
The WSR will specify the calendar dates for which WSS payment is due for the employee(s).
The employer should fill in the hours worked by the employee(s) each week and the total gross wage paid for the 4 week period. The employer may select the option to pre-populate the 4 week period by selecting the ‘Fill with contracted hours (no. per week)’ box.
Periods of paid leave may be included as hours worked, but the WSS payment may be affected if the employee is in receipt of a Social Welfare payment (see section 6) If the leave type during the period relates to either Sick Leave, Maternity Benefit, Paternity Benefit, Parental Benefit etc., the employer should select the option ‘Select if the participant was on paid leave (Illness/Maternity/Paternity/Parents Benefit)’. This will allow DSP to apply the correct WSS funding for the cycle. Do not select this option when referring to paid Annual Leave or Public Holidays.
Periods of unpaid leave will not be counted towards WSS. Leave should be explained in the Comments area of the WSR . If zero hours have been worked, a nil return should be submitted.
WSR will be electronically issued to the WSS Payments Section upon its submission on Welfare Partners.
If the WSR is fully and correctly completed and it meets the WSS criteria for payment the Wage Subsidy Payments Section will authorise it for payment.
If the WSR is incorrect or incomplete or doesn’t meet the WSS criteria for payment, the Wage Subsidy Payments Section will return it on Welfare Partners to the employer for correction or completion. As this will cause a delay in payment the employer should check that the WSR is correctly completed before they submit it to the Wage Subsidy Payments Section.
Payment is made by electronic fund transfer using the bank account details supplied by the employer. The employer should notify DSP immediately if there is any change in these details.
Employers must submit all wage subsidy requests to DSP within 12 weeks of the date of issue or a wage subsidy may not be paid.
If there is an issue that prevents an employer from submitting a WSR within the required timeframe, the employer must immediately inform a DSP Case Officer, in writing, of the matter, setting out the reason for the delay in full.
If an employer receives a WSR listing an employee who no longer works for them or who is currently on leave, they should still submit the WSR to DSP, with the relevant information in the Comments section letting DSP know the date the employment ended or the reason why the form has not been completed.
WSS Strand II and III will automatically be calculated by the DSP ICT system when all WSRs issued for a 4 week cycle have been approved for payment.
In addition, for Strand III, an EAO must be approved for payment on the system. Payment is made by electronic fund transfer.
A remittance will issue to the employer’s primary contact email address, giving a breakdown of each payment.
A core objective of the WSS is to incentivise private sector firms to provide at least 15 hours of employment per week to people with disabilities.
To verify that this condition is met, WSS employers are required to complete 4-weekly wage subsidy requests for all their WSS employees. These WSRs detail each employee’s wage subsidy rate (€6.30 per hour) and their agreed number of working hours per week for each of the four weeks to which the WSR relates.
A minimum of 15 hours must be worked in any one week. Any difference between the agreed number of working hours (15 hours being the minimum number set out in the WSR) and the actual hours that were worked (set out in the actual hours worked per week column) should be explained in the space for comments on the WSR.
When no salary at all is being paid by the employer, no wage subsidy payment will be made to the employer.
The concept of productivity shortfall is not static. As a person with a disability gains experience and becomes more able to do a job, their productivity may increase. Also, improved technology may facilitate an increase in productivity.
The 20% productivity shortfall, as agreed at the outset, will be reassessed every 12 months. If, during the annual review, the employer, employee and DSP Case Officer agree that the employee’s productivity over the previous year has improved to the extent that there is no shortfall or less than a 20% productivity shortfall; or if, having reviewed the case, the DSP Case Officer considers that there is no shortfall or less than a 20% productivity shortfall, the Case Officer may make a decision to stop payment of WSS.
Strand I payment will be stopped if the employee leaves the employment, if the employee is on unpaid leave from work, or if, on review, a DSP Case Officer decides that the conditions for the WSS are no longer being met.
Strand I payment will be reduced if the hours worked are reduced or if the employee is on paid leave from work and claiming a DSP payment – see Section 6.
Strand II payment will be stopped if the number of employees for whom a WSS payment is due falls below three for any reason, or if, on review, a DSP Case Officer decides that the conditions for the WSS are no longer being met in respect of any or all employees of a particular company.
Strand II payment will be reduced if the number of employees for whom a WSS payment is due is reduced, for example, from 7-11 employees (20%) to 3-6 employees (10%).
Strand III payment will be stopped if the number of employees for whom a WSS payment is due falls below 25 for any reason, or if, on review, a DSP Case Officer decides that the conditions for the WSS are no longer being met in respect of any or all employees of a particular company.
Strand III payment will be reduced if the number of employees for whom a WSS payment is due falls below a multiple of 25 for any reason.
An employer must be tax compliant. By applying for the WSS, employers agree that DSP have permission to check their status with the Revenue Commissioners. Employers must supply a current Tax Clearance Access number (TCAN) at the time of application. Before a payment is made an employer is automatically checked for tax compliance and where it cannot be validated payment will not issue.
If WSS is overpaid to an employer for any reason, the employer will be required to repay this overpayment to the Department.
Full-time employees are statutorily entitled to payment for all Public Holidays and for a minimum of 20 days annual leave per year (1.66 days per month of employment).
There is currently no statutory entitlement to sick leave. Whether or not an employer pays an employee while on sick leave is a matter of individual company policy. The company’s sick leave policy should be set out in the Contract of Employment.
Female employees are statutorily entitled to 26 weeks maternity leave and may take another 16 weeks unpaid maternity leave. Employers are not obliged to pay women on maternity leave – whether or not they do so depends on the terms of the Contract of Employment.
Currently, employees who are new parents are also statutorily entitled to 2 weeks Parent’s Benefit on the birth or adoption of a child. Employees can take 2 consecutive weeks or 2 separate weeks of leave. Employers are not obliged to pay parents on parent’s benefit leave – whether or not they do so depends on the terms of the Contract of Employment.
Adoptive mothers or males who are the sole adopter of a child are statutorily entitled to 24 weeks adoptive leave from work and may take another 16 weeks unpaid adoptive leave. Employers are not obliged to pay parents on adoptive leave – whether or not they do depends on the terms of the Contract of Employment.
Any enquiries about employment rights should be addressed to the Workplace Relations Commission. The Citizens Information Service website also provides useful information concerning employment rights.
When an employee is on annual leave, sick leave, maternity leave, paternity leave or adoptive leave and the employer’s company policy is to continue to pay the employee on leave their salary for a set period of time, DSP will continue to pay the agreed subsidy as long as the employer continues to pay the employee, subject to a maximum of seven weeks per year in the case of paid sick leave.
An employee’s absence from work should be explained by the employer in the Comments area of the WSR when completing the WSR. If zero hours have been worked, a nil WSR return should be made.
When no salary at all is being paid by the employer, no wage subsidy payment will be made to the employer.
Many employers deduct the amount of any social welfare payment being claimed by an employee from their weekly salary when they are absent from work (usually because the employee has nominated their employer to receive their social welfare payment). In this case, DSP will pay any shortfall between the two payments as a subsidy to the company.
If the amount of the social welfare payment being claimed by the employee (and paid to the employer) is greater than the amount of the wage subsidy that would usually be paid to the employer, no wage subsidy payment will be made to the employer.
An annual review will be conducted in relation to each WSS claim. The 20% productivity shortfall, as agreed at the outset, will be reassessed at this review. The review will be based on the performance of the employee in the previous 12 month period.
Where possible, an annual review will be carried out by means of a DSP Case Officer interview with the employer and employee at the workplace. In the case of an onsite annual review, the employer will be notified in advance of arrangements for the review. During the review the Case Officer will complete a Review Form (WSS 3) and a Productivity Level Report form (WSS 2) in consultation with the employer and employee. All parties will then sign the forms. During the review, the Case Officer may request tax, PRSI, wage or time and attendance records to check that the terms and conditions of the WSS are being adhered to.
If this is not possible, it is acceptable for an annual review to be carried out by means of a desktop review. A desk review will be carried out by DSP sending a Review form (WSS 3) and a Productivity Level Report form (WSS 2) to the employer and employee for completion. When completed, the Declarations on both forms must be signed by both parties, and the employer should stamp both forms. Payment of WSS may be withheld if the employer does not return the completed forms within the specified time.
The Department reserves the right to conduct additional monitoring visits without notice to the employer’s premises, when and where required. During a monitoring visit the Case Officer may request tax, PRSI, wage or time and attendance records to check that the terms and conditions of the WSS are being adhered to, or may ask to see the employee at work.
The Case Officer may also contact the employee to check that the terms and conditions of the WSS are being adhered to.
An employer shall grant officials of DSP access to records, financial or otherwise, pertaining to the Wage Subsidy Scheme. At the request of DSP, the employer will provide rights of access and inspection to DSP, its officers and agents and the Comptroller and Auditor General to all activities, records, persons and information which DSP may reasonably require to verify compliance by the employer with the terms and conditions agreed in relation to payment of a wage subsidy by DSP to the employer.
All records, both manual and electronic, relating to funding provided under the Wage Subsidy Scheme must be retained for as long as the wage subsidy is in payment and for six years after, and must be available for inspection.
Payment of WSS may be suspended or stopped if the employer does not agree to any reasonable request from an officer or agent of the DSP to access any records they hold pertaining to WSS.
If the Department deems that an employer has breached the terms and conditions of the scheme, the employer may be disqualified from current and/or future participation in the WSS, or may be monitored more closely.
Medical card eligibility is determined by the HSE. If an employee / potential employee requires further information, they can contact their local office of the Health Service Executive (HSE).
The HSE guidelines are that any new WSS entrant who has a medical card and who has been unemployed for at least 12 months prior to taking up employment on WSS, is automatically entitled to keep their medical card for three years from the date of commencement of employment. All such cardholders will then be assessed by means-tested review for subsequent periods of employment on WSS.
Anyone who had Free Travel in conjunction with Blind Pension (BP), Disability Allowance (DA) or Widow’s, Widower’s or Surviving Civil Partner’s Pension (WCP) prior to taking up employment on WSS may still be entitled to Free Travel.
The employee should enquire with the relevant Scheme Section within DSP.
Anyone who had the Household Benefits Package (allowances towards the cost of electricity, gas and television) in conjunction with BP, DA or WCP prior to taking up employment on WSS may still be entitled to this payment.
The employee should enquire with the relevant Scheme Section within DSP.
Anyone who had a Fuel Allowance in conjunction with BP, DA, WCP or One- Parent Family Payment (OFP) prior to taking up employment may still be entitled to this payment.
The employee should enquire with the relevant Scheme Section within DSP.
Anyone who had a Living Alone Allowance in conjunction with BP, DA or WCP prior to taking up employment may still be entitled to this payment.
The employee should enquire with the relevant Scheme Section within DSP.
Anyone who had an Island Allowance in conjunction with BP, DA, WCP or OFP prior to taking up employment may still be entitled to this payment. The employee should enquire with the relevant Scheme Section within DSP.
Note: In the case of all of the above allowances, if the employee neglects to inform the relevant Scheme Section within DSP or DSP Intreo Centre that they have commenced employment, and in consequence, are paid an allowance to which they are no longer entitled, they will have to repay any overpayment to DSP.
Anyone who takes up employment whose spouse/partner is in receipt of a Qualified Adult Allowance for them on a Social Welfare claim, should ask their spouse/partner to contact the relevant Scheme area within DSP to check whether or not this is still payable.
Note: If their spouse/partner continues to receive a Qualified Adult Allowance that is not due to them, they will have to repay any overpayment to DSP.
The BTWFD scheme provides financial support to Jobseeker, Jobseeker’s Transitional Payment (JST) and One-Parent Family Payment (OFP) recipients with qualified children, who end their social welfare claim (other than Working Family Payment) and who are in or take up employment.
BTWFD recipients get a weekly payment for up to 2 years – equivalent to the full child dependant rate per child up to a maximum of 4 qualified children in year 1 and equivalent to half the child dependant rate per child up to a maximum of 4 qualified children in year 2. For further details the employee should enquire at their local DSP Intreo Centre.
Further information about BTWFD can be found here.
Anyone who takes up employment on WSS, who has at least one child under 18 (or aged 18 to 22 in full-time day education) living with them or supported by them, and whose income from employment is low, may qualify for a Working Family Payment (WFP).
They may claim WFP if they are in receipt of OFP or WCP, but the OFP or WCP will be assessed as means for WFP. They may claim WFP if they are in receipt of DA or BP with the DA or BP Disregard, but the DA or BP and any earnings will be assessed as means for WFP.
The employee should enquire with WFP Section whose details are available here.
Anyone who takes up employment on WSS, who:
may participate in the Part-Time Job Incentive Scheme (PTJI).
A PTJI participant will get a weekly allowance of €147 if single or €239.70 if getting an increase for a qualified adult. No increases are payable for qualified children.
While in receipt of PTJI, the employee must continue to be available for and seeking full-time work.
PTJI is awarded for one year only but may be extended for up to 12 weeks in exceptional circumstances. The person must continue to look for full-time work while on the scheme.
For further details the employee should enquire at their local DSP Intreo Centre.
Further information about PTJI can be found here.
An employer must be fully compliant with current workplace Health and Safety legislation and all other legal requirements. The employer’s Public/Employers’ Liability insurance and Motor insurance, if applicable, should cover any WSS employee on the scheme. The WSS must be in accordance with the Code of Practice on Sexual Harassment and Harassment at Work.
The employer has the responsibility to ensure that the appropriate process is applied to placements that require Garda Vetting or other Sectoral Requirements. Employees must agree to comply with requests for Garda Vetting or other Sectoral Requirements where necessary, in accordance with the employer’s policy.
WSS is classified as a grant. It is therefore exempt from corporation tax, as provided for in the following legislation:
The appropriate deductions in terms of income tax, Class A PRSI and USC should be made from the employee’s wages. The employer should also pay the employer’s portion of the Class A PRSI contributions in respect of the employee.
The Department of Social Protection administers Ireland's social protection system. The Department requires customers to provide certain personal data in order to determine eligibility for relevant payments and/or benefits. A customer’s personal data may be exchanged with other Government Departments in certain circumstances where this is provided for by law. Full details of the Department's data protection policy setting out how we will use a customer’s personal data as well as information regarding their rights as a data subject are available here.
The DSP undertakes to use its best endeavours to hold confidential any information provided by companies (correspondence/forms/tenders, etc.), subject to the DSP’s obligations under law, including the Freedom of Information Act, 2014. Should a company wish that any of the information it supplied not be disclosed because of its sensitivity, the company should, when providing the information, identify the same and specify the reasons for its sensitivity. The DSP will consult with the company’s representative about this sensitive information before making a decision on any Freedom of Information request received. Please note, however, that if no information is identified as sensitive, with supporting reasons, then it can potentially be released in response to a FOI request.
Dealing effectively with our customers’ complaints is one of the Department of Social Protection’s commitments under the Customer Charter which also sets out the standard it should meet in delivering its services. DSP must, accordingly, ensure that any complaints are examined carefully and resolved with the same quality approach. DSP must also try to ensure that errors which give rise to complaints are not repeated. Complaints received by DSP are recorded and reported on annually. This provides a valuable source of information by which service standards overall can be monitored and reviewed.
For further information, please see the Customer Charter on gov.ie website here.
The Wage Subsidy Scheme is a non-statutory scheme that is not covered under social welfare legislation. It is one of a number of social welfare schemes which are run on an administrative basis. Administrative schemes are not appealable under social welfare legislation. However, if a customer is unhappy with a particular decision they can ask to have their case reviewed by another officer. This review will be carried out by someone not involved in the original decision.
A customer who wishes to have a decision reviewed should write to the DSP Case Officer within 21 days of the decision, clearly stating the grounds on which they wish the review to be based, and attaching any evidence they have that supports their case.
The Wage Subsidy Scheme is promoted through the Department’s national network of DSP Intreo Centres, and by EmployAbility Job Coaches, who work directly with employees and employers.
It is advisable that all potential WSS participants should engage with their local EmployAbility Job Coach prior to employment on WSS.
Customers can find out the location of their local DSP Intreo Centre here.
Customers can find out about the EmployAbility Service here.
| Hours worked | Hourly (€)* | Weekly (€) | Per Year (€) | |
| 15 | 6.30 | 94.50 | 4,914 | |
| 16 | 6.30 | 100.80 | 5,242 | |
| 17 | 6.30 | 107.10 | 5,569 | |
| 18 | 6.30 | 113.40 | 5,897 | |
| 19 | 6.30 | 119.70 | 6,224 | |
| 20 | 6.30 | 126.00 | 6,552 | |
| 21 | 6.30 | 132.30 | 6,880 | |
| 22 | 6.30 | 138.60 | 7,207 | |
| 23 | 6.30 | 144.90 | 7,535 | |
| 24 | 6.30 | 151.20 | 7,862 | |
| 25 | 6.30 | 157.50 | 8,190 | |
| 26 | 6.30 | 163.80 | 8,518 | |
| 27 | 6.30 | 170.10 | 8,845 | |
| 28 | 6.30 | 176.40 | 9,173 | |
| 29 | 6.30 | 182.70 | 9,500 | |
| 30 | 6.30 | 189.00 | 9,828 | |
| 31 | 6.30 | 195.30 | 10,156 | |
| 32 | 6.30 | 201.60 | 10,483 | |
| 33 | 6.30 | 207.90 | 10,811 | |
| 34 | 6.30 | 214.20 | 11,138 | |
| 35 | 6.30 | 220.50 | 11,466 | |
| 36 | 6.30 | 226.80 | 11,794 | |
| 37 | 6.30 | 233.10 | 12,121 | |
| 38 | 6.30 | 239.40 | 12,449 | |
| 39 | 6.30 | 245.70 | 12,776 |
Maximum Wage Subsidy per year is €12,776.