Finance (Covid-19 and Miscellaneous Provisions) Act 2021 extended the Employment Wage Subsidy Scheme (EWSS) to 31 December 2021. It also changed the reference periods for determining eligibility for EWSS for pay dates from 1 July to 31 December 2021. At the same time, Revenue introduced a new requirement for employers to submit a monthly Eligibility Review Form (ERF) on ROS. This comprises the data employers use in their monthly rolling review of their eligibility for EWSS.

The initial ERF for June was due for submission by Friday, 30 July 2021. The Institute raised this short deadline during a peak holiday period with Revenue and today, 27 July, Revenue has announced an extension to this deadline. Revenue confirmed the deadline extension for the completion and submission of the EWSS Eligibility Review Form, in respect of June 2021, to 15 August 2021. The ERF in respect of July 2021 is also due on the same date.

The Institute recorded an update with Revenue on the new eligibility criteria and on how to complete the new form on ROS. This recording can be viewed here.

The Institute also created a dedicated webpage detailing the information required to compete the initial and subsequent ERFs, information on how to fill in an ERF and the due dates for the forms.