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03 June 2021

Employment Wage Subsidy Scheme | Extension Explained

This week the Irish Government’s Minister for Finance, Paschal Donohoe, T.D.,  announced the extension of the Employment Wage Subsidy Scheme to 31 December 2021.

What is the Employment Wage Subsidy Scheme?

The Employment Wage Subsidy Scheme (EWSS) was introduced as part of the July 2020 Jobs Stimulus Plan and was due to expire on 30 June 2021. It applies to employers from all sectors.


The current EWSS rates are:

Gross weekly payEWSS
Less than €151.50Nil
€151.50 to €202.99€203
€203 to €299.99€250
€300 to €399.99€300
€400 to €1,462€350
Over €1,462Nil


Changes to the Employment Wage Subsidy Scheme from 1 July 2021

The primary criteria for qualification is that the employer must demonstrate that their business is expected to experience a 30% reduction in turnover or customer orders.  From 1 July 2021 the reference period of assessment is being broadened out so that, for the purposes of determining eligibility for the scheme, a firm’s turnover in the full year 2021 will be compared against its turnover in the full year 2019.

For Quarter 3, the scheme will remain broadly the same i.e. the enhanced rates of support and the reduced rate of Employers’ PRSI with the above modification to widen eligibility.

For Quarter 4, the Government has approved the extension of the EWSS, however, it is considered too early yet to prescribe the precise operational parameters of the scheme that should apply for that quarter, and decisions in that regard will be taken closer to the time.

Revenue guidelines on the operation of EWSS will be updated in due course.

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Here to Help

You can read the full Department of Finance’s press release here

If you have queries or require advice in relation to anything outlined above, please contact me at the email address below or reach out to us through the contact page and we will be delighted to help.

Contact Caroline

Caroline Murphy / Senior Tax Manager

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