EWSS Eligibility From 1 July 2021 - Eligibility Review Form (ERF)

The Finance (Covid-19 and Miscellaneous Provisions) Bill 2021 extends the Employment Wage Subsidy Scheme (EWSS) until 31 December 2021 and modifies the reference period for assessing eligibility with respect to pay dates effective from 1 July 2021.  Employers will also now be required to complete an online employer Eligibility Review Form (ERF) through ROS on a monthly basis.

New eligibility criteria to claim EWSS

An employer must be able to demonstrate to the satisfaction of Revenue that their business is expected to experience a 30% reduction in turnover or customer orders and that this disruption to normal operations is caused by Covid-19.  For pay dates on or between 1 July and 31 December 2021 the comparative periods for assessing this reduction are as follows: