The Revenue Commissioners last night published details of a
support payment scheme introduced as part of the response by the
Government to COVID-19 (the "Scheme").
The Scheme is administered through the Department of Employment
Affairs and Social Protection ("DEASP")
and aims to provide a special COVID-19 Unemployment Payment of
€203 per week to employees who are temporarily laid off due to
the ongoing pandemic.
The Scheme operates by providing employers who satisfy the below
conditions with the option to make the payment of €203 per
week to affected employees through the normal payroll channels,
before notifying Revenue through their payroll submissions. Where
the employer has satisfied the criteria and applied the payment
correctly, they will generally be reimbursed on a "next
day" basis by Revenue. The employer should also administer any
income tax or USC refunds due to the employee, with these sums also
being repaid to the employer through the Scheme.
