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Temporary COVID-19 Wage Subsidy Scheme
From Office of the Revenue Commissioners
Published on
Last updated on
From Office of the Revenue Commissioners
Published on
Last updated on
This scheme was replaced by the Employment Wage Subsidy Scheme (EWSS) on 1 September. More information is available on the Revenue website.
The Temporary COVID-19 Wage Subsidy is a scheme which allow employers to pay their employees during the COVID-19 pandemic.
The employer is expected to make their best efforts to maintain as close to 100% of normal income as possible for the subsidised period.
This payment replaces the Department of Employment Affairs and Social Protection's Employer Refund Scheme announced on 15 March, and any businesses that received refunds under the current scheme do not need to re-apply.
Revenue will contact them directly to confirm that they meet the conditions for this new scheme.
If you are an employer who can show that you have lost at least 25 percent of your trade - you will be able to claim a percentage of your employees net wage back. The government encourages you to top-up your employees' wages to maintain them at their current level of earnings.
This scheme does not apply to people who are self-employed.
If you are self-employed you should apply for the COVID-19 Pandemic Unemployment Payment.
Until 4 May 2020, the subsidy scheme refunds employers up to €410 per week for each qualifying employee.
From 4 May 2020, payment will move to a system based on the previous net weekly wage for each employee.
| Those employees who earned, on average (ARNWP) | Will receive a subsidy of |
| Less than or equal to €412 per week | 85% of ARNWP to a maximum of 350 per week |
| More than €412, and up to €500 per week | Flat rate of up to 350 per week |
| More than 500 and up 586 per week | 70% of ARNWP, subject to a maximum of €410 per week |
| More than €586 and up to €960 per week | Tiered arrangement to a maximum of €350 per week |
| More than €960 per week | If current gross pay is below €960 per week tiered subsidy arrangements may apply to a maximum of €350 per week |
Tapering or restriction of the subsidy shall apply to all cases, except those where ARNWP does not exceed €412 where the additional gross pay paid by the employer and reported on their payroll submission, plus the wage subsidy amount, exceeds the employee's ARNWP.
more than 60% and not more than 80% of the ARNWP
more than 80% of the ARNWP, no subsidy is payable and J9 PRSI class should not be applied
The new arrangements also mean that the wage subsidy is available to support employees where their pre-COVID salary was greater than €76,000, and their post-COVID salary has fallen below €76,000.
The TWSS is available to support employees whose ARNWP is more than €960, and their current gross pay is below €960 per week.
Where the employee’s current gross pay, as reported in the payroll submission, represents:
For such employees, the maximum additional gross payment an employer can make, to receive the full subsidy, is the difference between €960 and their maximum weekly wage subsidy.
Employers should apply on the Revenue website by clicking the button below.