Updates to the Employment Wage Subsidy Scheme - EWSS

A number of changes relating to the operation of the Employment Wage Subsidy Scheme came into effect on 1 January 2021.

The EWSS cheme replaced the Temporary Wage Subsidy Scheme (TWSS) in September 2020. The scheme will run until March 2021 and it involves the payment of a flat-rate subsidy to an eligible employer for each employee, which is based on the amount of the employee’s gross pay.

Among other requirements, an employer may participate in the EWSS if they are in a position to demonstrate, because of the COVID-19 pandemic, a 30% decline in either the turnover of their business or in customer orders.

2021 claims

For 2021 paydates, Revenue has confirmed that this 30% reduction in turnover or orders must be demonstrated by way of comparison to the following periods:

  • the same period in 2019 where the business was in existence prior to 1 January 2019;
  • where the business commenced trading between 1 January and 1 May 2019, the date of commencement to 30 June 2019; or
  • where a business commenced after 1 May 2019, the projected turnover or orders for 1 January 2021 to 30 June 2021.

The rates of payment applying in 2020 will also continue for 2021.

A summary of the scheme can be found here: Employment Wage Subsidy Scheme - EWSS

 If you have any questions in relation to the above, or if you would like to discuss this topic further, please contact a member of the Mazars employment tax team below:

Staff Member




Ken Killoran

Tax Partner


01 449 4451


 Published: February 2021