EWSS: Eligibility, Registration and Submissions
A key requirement since the introduction of the EWSS in September 2020, is that employers undertake a review on the last day of every month to ensure they continue to meet the eligibility criteria.
Revenue is providing an EWSS Eligibility Review Form to ensure employers meet this requirement, which will be made available in ROS from 21st July 2021 and that the initial submission must be made before 30th July 2021.
EMPLOYER ELIGIBILITY REVIEW FORM
From 30 June 2021, you will be required to complete an online monthly Employer Eligibility Review Form. This form will assist you in ensuring your continued eligibility for the scheme. The form must be completed and submitted through Revenue Online Service (ROS).
You must undertake a review of your eligibility for the scheme. This review must be done on the last day of every month. If, after this review, you no longer meet the eligibility criteria, you must take the necessary action and withdraw from the scheme.
The actual and projected business performance must be reviewed over the period January 2021 to December 2021 for pay dates in the period 1 July to 31 December 2021.
From 30 June 2021, you will be required to complete an online monthly Employer Eligibility Review Form. This form will assist you in ensuring your continued eligibility for the scheme. The form must be completed and submitted through Revenue Online Service (ROS).
The Revenue states that the initial submission must be made between 21st and 30th July 2021 and the following details must be provided:
- actual monthly Value Added Tax (VAT) exclusive turnover or customer order values for 2019
- actual monthly VAT exclusive turnover or customer order values for the first six months of 2021
- monthly projections for the remainder of 2021, July to December 2021.
By the 15th of every subsequent month during the scheme, you will need to provide details of the actual results for the previous month. You will also need to review the original projections you provided to ensure they remain valid.
Failure to complete this return will result in suspension of payment of your EWSS claims.
EWSS REGISTRATION
Registration for the EWSS can now be processed through Revenue Online Service (ROS). As part of the process, you or your authorised agent will be required to make a declaration.
Applications will only be processed if you:
- are registered for Employer PAYE and PRSI
- have a bank account linked to that registration
- have tax clearance.
N.B: If an EWSS payment submission is filed without first registering for the EWSS, it will be rejected in full.
HOW EWSS OPERATES
Revenue will administer the EWSS through the payroll under a ‘self-assessment’ basis.
The EWSS will re-establish the normal requirement to operate the PAYE system each time an employer makes a payment to their employees. This includes the regular deduction and remittance of:
- Income Tax (IT)
- Universal Social Charge (USC)
- Pay Related Social Insurance (PRSI).
If you claimed TWSS for your employees, you must revert from PRSI class J9 to the normal PRSI class.