Employment Wage Subsidy Scheme (EWSS) – Self Review Letters

From Monday, 20 June, all employers who claimed the Employment Wage Subsidy Scheme (EWSS) will receive a letter from Revenue as part of a Final Assurance Programme on EWSS.

When availing of the EWSS, employers were required to conduct monthly reviews of their continuing eligibility for the scheme. The letters now issuing from Revenue request that employers conduct a final ‘Self Review’ of their EWSS claims to verify their eligibility for the subsidies and the Employer PRSI credit received. To help employers with this self-review exercise, Revenue has developed an excel-based eligibility self-review assessment tool. This tool and detailed instructions on its use are available on Revenue’s website.

If an employer has overclaimed EWSS, they have until 30 September 2022 to correct their payroll record and repay the relevant subsidy amounts and PRSI credit owed. Employers availing of the Debt Warehousing Scheme can warehouse the amounts overclaimed, provided this liability is declared to Revenue by 30 September 2022.

Employers who are satisfied that all of their EWSS claims were valid and correct, do not need to take any further action.

Revenue confirmed that agents will receive a cover letter with a list attached, detailing which of their clients received the EWSS Self Review letter.