Revenue Clarification on Completing the EWSS Eligibility Review Form

10 August 2021

The EWSS Eligibility Review Form (ERF) for June and July 2021 are due for submission by this Sunday, 15 August. Revenue has contacted the Institute to draw members’ attention to matters which have arisen when completing the ERF. We outline Revenue’s clarifications for businesses which commence between 1 January and 31 October 2019, employers with more than one business type, ‘new business’ and Revenue’s position on outstanding ERFs below. The Institute will provide further updates on these matters on this page, as additional information becomes available.

Businesses which commenced between 1 January and 31 October 2019

ERF eligibility check

Eligibility for EWSS is assessed by comparing 2019 actual results with those of the equivalent period in 2021. When the ERF was developed, the 2019 results were annualised and compared with 2021 actual results. This has had unintended consequences whereby a small minority are incorrectly deemed ineligible or eligible for EWSS.

Completion of the ERF is required for eligible businesses who are claiming EWSS. Thus, any business who is ineligible is not required to complete same and should deregister for EWSS. If an employer completes the form (for whatever reason) and the ERF incorrectly states they are eligible, this should be ignored and EWSS should not be claimed. Any EWSS claimed in error should be refunded.

For those who are incorrectly deemed ineligible, please make contact through MyEnquiries seeking to have the stop on EWSS payment removed.

Revenue is working on a solution for this issue and will advise when it is implemented. We appreciate the patience of your members pending its development.

ERF declaration

Employers have been contacting Revenue advising of their reluctance to sign the declaration as the 2019 totals showing on the submission differ from those submitted due to the 2019 annualization by the system. Employers should sign this declaration if they are satisfied the figures entered by them are correct. Revenue is working on a revised wording for declarations by these businesses and will advise when it is available*.

*On 13 August, Revenue advised the Institute that the ERF declaration wording has now been updated. This will only appear for businesses with a PREM registration date between 1 January 2019 and 31 December 2019, as it is not relevant to most other employers.

Employers with more than one business type

There are three categories of employers for selection at the initial stage of the ERF completion:

  • Registered childcare businesses
  • New Businesses (those who commenced after 1 November 2019)
  • All Others

In instances where employers fit into ‘All Others’ as well as one of the other two categories, they should complete the ERF in respect of ‘All Others’ and ignore their registered childcare business, or new business (that which commenced after 1 November 2019).

Where employers have a number of eligible businesses, one ERF should be completed with details of all eligible businesses included.

‘New Business’ (commenced after 1 November 2019)

Revenue has seen instances where entities which have activity prior to 1 November 2019 have selected ‘New Business’. We would like to remind employers this option should only be completed where the business commenced on or after 1 November 2019. Where employers have incorrectly selected this option, contact should be made through MyEnquiries setting out details of error made and seeking that same be amended.

Revenue’s position on paying EWSS subsidies to employers with an outstanding ERF

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 the Institute 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.