The EWSS provides a subsidy to qualifying employers to offset payroll costs, and is available to businesses that are experiencing a reduction in turnover due to the COVID-19 pandemic.
It was announced in Budget 2022 that the scheme will be extended in a graduated form to April 2022. The following are the broad parameters of this extension:
- no change to EWSS for the months of October and November
- businesses availing of the EWSS on the 31st of December 2021 will continue to be supported until the 30th of April 2022
- across December, January and February, a two-rate structure of €151.50 and €203 will apply
- for March and April 2022, the final two months of the scheme, a flat rate subsidy of €100 will be put in place. The reduced rate of Employers’ PRSI will no longer apply for these two months
- the scheme will close to new employers from the 1st of January 2022
Please refer to the EWSS operating guidelines below for full details on eligibility criteria and the operation of the scheme.