Questions and Answers

Do I need to file additional monthly returns for the EWSS?

I am a small business with 2 employees and I have been claiming the Employment Wage Subsidy Scheme (EWSS). I want to continue to claim, but I hear that I now need to file additional monthly returns. Is this correct?

Up to 30 June 2021 any employer claiming the EWSS needed to complete a review of their eligibility at the end of each month. If they were satisfied that they could still claim the scheme they were obliged to keep detailed back up proving their eligibility. This did not need to be sent to Revenue but Revenue could request it a later date.

From 30 June this has changed. You are now required to complete an online monthly Employer Eligibility Review Form. The form must be completed and submitted through Revenue Online Service (ROS).

The review that you will undertake will be the same as the review that employers would have undertaken up to now, the difference now being that details of this review must be proactively forwarded to Revenue for their records.

When do I make the first submission?

The initial submission should be made by 15 August 2021. The July submission will also be due with the initial submission on 15 August.

What information do I need to provide?

On the Revenue form on ROS you will need to provide details of the following:

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, and
monthly projections for the remainder of 2021, July to December 2021.

Do I need to do this every month?

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.

What happens if I do not complete the form?

Failure to complete this return will result in suspension of payment of your EWSS claims.

Employers’ Guide to the EWSS

Read more about the EWSS Scheme in our comprehensive guide Employers’ Guide to the EWSS here.

Date published 29 Jul 2021 | Last updated 29 Jul 2021

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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