EWSS Eligibility – Reference Period and Eligibility Review Form
An important change was introduced to the eligibility criteria for EWSS for pay dates from 1 July 2021. Firstly, the comparison period changed for determining eligibility for EWSS i.e. for determining whether a business is expected to experience a 30% reduction in turnover or customer order values due to the impact of the Covid-19 pandemic. For most businesses, this means they must now compare their turnover/customer order values for 2021 with 2019 when considering whether a 30% reduction occurred.
Secondly, Revenue introduced a new requirement for businesses availing of EWSS. These businesses must provide details of their monthly eligibility reviews to Revenue via ROS on a new form called an Eligibility Review Form (ERF). Up to now, businesses availing of EWSS had to conduct a rolling review at the end of each month to determine whether they continued to meet the eligibility criteria for EWSS. If not, they were required to exit the scheme with immediate effect. The new ERF is designed to capture the information employers are already using to carry out this monthly review and it includes a Revenue calculation tool to help employers determine whether they meet the “30% reduction” requirement.
We have outlined below the information you need to complete an ERF, how to fill in an ERF and the ERF due dates.
The Information You Need to Complete the Eligibility Review Form
Initial Submission (i.e. for June 2021)
The figures you will need to complete your initial submission, due by 15 August, are:
- if you were trading in 2019, you will need details of your actual monthly (VAT exclusive) turnover or customer order values for each month in 2019;
- your actual monthly (VAT exclusive) turnover or customer order values for the months January through to June 2021; and
- your projected monthly (VAT exclusive) turnover or customer order values for July to December 2021.
| Note: If you commenced to trade on or after 1 November 2019, you will have to complete a declaration as part of the Employer Eligibility Review platform on ROS. This needs to be undertaken on a once-off basis before 15 August. You do not need to complete the monthly ERFs on ROS, as your eligibility for EWSS is determined based on comparing your projected turnover or customer order values for 2021 as if the Covid-19 pandemic had not occurred versus your projected turnover or customer order values for 2021. |
Subsequent Submissions
To complete the ERF for July, which is also due by 15 August, you will need to provide the following:
- your actual turnover/customer order values for July;
- your reviewed projections for August to December 2021 to determine whether they are still valid and update the projections if required.
As your first ERF will have the 2019 information, you do not need to input it again for future submissions as Revenue will use the information from the June ERF.
| Note: 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. |
Using the Eligibility Review Form
You enter the data on the ERF and ROS will run a calculation to indicate whether the 30% test is met, based on the figures you provided. If you don’t meet the 30% test, you must deregister for EWSS straight away and cease claiming EWSS on your payroll submissions. A warning in red will appear on the ROS screen.
You can re-register for the EWSS if you subsequently qualify e.g. your turnover/customer order values are less than what you projected. However, you can’t backdate a registration so it’s important that you give due care to preparing your projections.
You must also retain information supporting your projections and turnover. Revenue will carry out compliance checks on EWSS claims and can request information supporting your eligibility for EWSS.
On 10 August, Revenue contacted the Institute to provide further clarifications on completing the ERF which you can find here.
How-To RecordingA short recording the Institute made with Revenue to explain the requirements and the screens on ROS is available here. |
Eligibility Review Form Due Dates
The deadline for the June submission was recently extended to 15 August 2021. This is the same deadline for submitting the ERF for July 2021, so both forms must be submitted by 15 August 2021.
Once your June and July submission are made, you must log into to ROS and update the result of the previous month to reflect actual turnover/customer order values for that month and review your projection for subsequent months by the 15th of each month.
It is really important to submit these forms by the due date, otherwise payment of your EWSS claim may be delayed when you submit your payroll. The Institute queried Revenue’s position regarding the payment of subsidies to employers who did not submit the June and July ERFs by the 15 August deadline.
On 18 August, Revenue advised that it will continue to pay EWSS subsidies in the short-term where employers have not yet submitted their ERFs for June and July. However, Revenue has advised that these businesses are likely to see their payments stopped from 1 September 2021 if they have any ERFs outstanding, pending submission of the outstanding forms. Revenue is contacting as many employers as possible to remind them of the requirement to file their ERFs, to ensure continued receipt of the EWSS by eligible businesses.
| Monthly ERF | ERF Due Date |
| June 2021 | Sunday, 15 August 2021 |
| July 2021 | Sunday, 15 August 2021 |
| August 2021 | Wednesday, 15 September 2021 |
| September 2021 | Friday, 15 October 2021 |
| October 2021 | Monday, 15 November 2021 |
| November 2021 | Wednesday, 15 December 2021 |
| December 2021 | Saturday, 15 January 2022 |
