EWSS Qualifying Criteria from 1 January 2021 – Revenue Updates

EWSS Qualifying Criteria from 1 January 2021 – Revenue Updates

January 14, 2021

Employment Wage Subsidy Scheme

The Employment Wage Subsidy Scheme (EWSS) is expected to continue until 31st March 2021. On 18th of December 2020, Revenue announced updates on the criteria to determine eligibility from 1st January 2021.

Qualifying criteria from January 2021

Tax clearance must be in place.

From 1 January 2021, the period to be reviewed to determine eligibility for EWSS will be 1 January to 30 June 2021. This is a significant change for businesses as previously it was only required that the period 01 July 2020 to 31 December 2020 be reviewed to determine eligibility. We therefore advise that any business availing of EWSS or considering doing so to perform the necessary review for the new 2021 comparative period as soon as possible.

The reduction in turnover or customer orders (30%) between 1 January and 30 June 2021, is shown compared to the:

  • same period in 2019, where the business operated for the whole of the comparable period in 2019
  • period from the date of commencement to 30 June 2019, where the business commenced trading between 1 January and 1 May 2019
  • projected turnover or customer orders from 1 January 2021, or date of commencement, to 30 June 2021, where business commenced after 1 May 2019. (This is compared to what the projections may have been if COVID-19 had not occurred.)

Monthly Review to check eligibility

As before, you are required to undertake a review on the last day of every month to ensure you continue to meet the eligibility criteria. July 2020 and the final month of the EWSS are exempt from this requirement.

If eligible, the business can reregister for EWSS from 1 January 2021 and provided the reviews at the end of January and February 2021 do not alter the position such that the decrease is not less than 30%, EWSS can be claimed for paydates in January to March 2021.

If an employer no longer qualifies, they must deregister for EWSS via ROS.


Contact a member of our team today.

+353 42 933 9955

Niall Donnelly


Source: Revenue