The Employment Wage Subsidy Scheme

July 31, 2020

THE EMPLOYMENT WAGE SUBSIDY SCHEME 


The new Employment Wage Subsidy Scheme (EWSS) comes into effect from the 31st July 2020 and is the successor to the Temporary Wage Subsidy Scheme (TWSS), which will cease on the 31st August 2020. This business support focuses primarily on business eligibility and unlike the TWSS, provides a flat-rate subsidy to qualifying employers based on the numbers of paid and eligible employees on the employer’s payroll.


This scheme is expected to continue until 31 March 2021. Between the 31st July and the 1st September 2020 both schemes will run in parallel and any person entered into a scheme after the 31st July will have to qualify under the EWSS.


Based on the legislation as published, key features of the EWSS are set out below. The legislation has not yet been signed into law but is expected to be shortly.


QUALIFYING CRITERIA FOR EMPLOYERS

The scheme will apply to businesses who are employers who, because of Covid-19 related restrictions, are unable to pay their liabilities and who have filed all required PAYE, VAT and employment contributions returns.


To qualify for the scheme, a Company must be able to demonstrate that:

• the business will experience a 30% reduction in turnover or orders between 1 July and 31 December 2020
and
• this disruption is caused by COVID-19.
This reduction in turnover or orders is relative to:
• the same period in 2019 where the business was in existence prior to 1 July 2019
• the date of commencement to 31 December 2019
• or
• where a business commenced after 1 November 2019, the projected turnover or orders.


A company will be required to undertake a review on the last day of every month to ensure it continues to meet the above eligibility criteria. If it no longer qualifies, it should deregister for the EWSS with effect from the following day (that being the 1st of the month).


CHILDCARE BUSINESSES

Childcare businesses registered in accordance with Section 58C of the Child Care Act 1991 are also included in the scheme.
ELIGIBLE EMPLOYEES The scheme is expected to be open to all sectors and both new hires and seasonal staff will be eligible –such employees were previously outside of the scope of the TWSS. Certain categories of employees are currently to be excluded (such as proprietary Directors and connected people who have not received emoluments during the period March 2020 to 30th June 2020). Safeguards will be included to minimise abuse.


The scheme will be administered by Revenue on a 'self-assessment' basis. The EWSS will re-establish the normal requirement to operate PAYE on all payments. This includes the regular deduction and remittance of income tax, USC and employee PRSI.

From 31 July:
• TWSS employers can claim for non-TWSS employees (new hires) under the new EWSS.
• Non-TWSS employers, who have not previously availed of TWSS, will only be eligible to apply for the EWSS.
• TWSS employers will still be able to rehire eligible employees and continue to operate TWSS to 31 August 2020.


SUBSIDY SUPPORT

The level of subsidy the employer will receive is per paid employee:


Level of subsidy the employer will receive is per paid employee:


Employee Gross Weekly Wages                       Subsidy Payable

Less than € 151.50                                                      Nil

From € 151.50 to € 202.99                                    €151.50

More than € 203 and less than € 1,462           €203.00

More than € 1,462                                                       Nil

 

This support will be backdated to 1 July for employees of qualifying employers who did not qualify for TWSS.

PRSI


A 0.5% rate of employers PRSI will continue to apply for employments that are eligible for the subsidy.


Publication

In line with international practice a list of employers availing of EWSS will be published in January 2021 and April 2021 to www.revenue.ie.


FURTHER DETAILS ON THE UPDATE OR ABOUT OUR SERVICES MAY BE OBTAINED FROM:

JOHN BARRY/TARA DALY/ HUGH HEGARTY AT TEL: 01 8870690


By Tara Daly July 29, 2025
MSS - The HR People Achieves CPD Accreditation: What It Means for You At MSS - The HR People, we’re proud to announce that we have been officially accredited to deliver CPD (Continuing Professional Development) training. This milestone reflects our unwavering commitment to delivering high-quality, practical, and professionally relevant training to businesses across Ireland. But what exactly does CPD accreditation mean? Why is it significant? And, most importantly, how does it benefit the clients and professionals who choose MSS for their HR training? What Is CPD and Why Does It Matter? Continuing Professional Development (CPD) refers to the process of tracking and documenting the skills, knowledge, and experience gained both formally and informally as professionals work, beyond any initial training. CPD is essential in every sector but especially in fields like HR, where employment law, workplace regulations, and people management practices are constantly evolving. CPD-accredited training is independently assessed and verified to ensure that it meets industry standards for learning outcomes, relevance, structure, and delivery. Accreditation confirms that the training is not just informative, but valuable, impactful, and capable of contributing meaningfully to a participant’s professional development. In short, CPD accreditation is a mark of quality - and we’re delighted to now carry it. What CPD Accreditation Means for Us Becoming a CPD-accredited provider is a significant validation of our work. It’s more than a badge or certificate - it’s recognition from an external body that our training: Delivers clear learning outcomes Meets the expectations of professional development standards Is structured, well-presented, and aligned with current best practices Is designed with real-world application in mind For our team, this accreditation reinforces the integrity of our training content and confirms that the learning we provide is of the same high standard expected by national and international professional organisations. It also shows that we take our role as HR educators seriously. Whether we’re delivering workshops on employment law compliance, HR policies, or best-practice recruitment and onboarding, we are doing so in a way that stands up to scrutiny, offers measurable learning outcomes, and contributes to the continuous upskilling of our clients. What It Means for Our Clients and Training Participants CPD accreditation matters because it gives our clients confidence - not just in what we teach, but in how we teach it. Whether you're an SME owner trying to stay compliant, a people manager learning how to lead teams effectively, or an HR professional seeking to grow your knowledge base, attending a CPD-accredited session with MSS brings many advantages: 1. Assurance of Quality With CPD accreditation, clients know that our training is rigorously vetted. You’re not just taking our word for it - an independent body has confirmed that the training you’re investing in meets a high standard of professional learning. 2. Tangible Professional Development For individuals building their careers or maintaining professional memberships, CPD points or hours gained through our training can be recorded as part of formal CPD logs. This is especially relevant for HR professionals, business owners, and line managers who must show ongoing learning as part of their industry obligations. 3. Enhanced Employer Credibility Businesses that invest in CPD-accredited training show their teams and stakeholders that they care about learning, improvement, and staying up to date. It’s a positive reflection on company culture and helps improve employee engagement and retention. 4. Peace of Mind Around Compliance From Inclusive Leadership, Dignity at Work and Managing Difficult Behaviours, our accredited training ensures that you and your team are not only aware of your responsibilities but are applying them correctly. That means fewer risks, fewer mistakes, and a more confident leadership approach across your organisation. 5. Career Progression for Attendees Participants who undertake CPD-accredited training can use it to build their professional profile, apply for promotions, or demonstrate ongoing learning to regulatory or membership bodies. It helps turn learning into career momentum. A Mark of Trust for the Future At MSS - The HR People, we’ve always believed that training should be more than a tick-box exercise. It should inspire new ways of thinking, give people the tools to do their jobs better, and create lasting value for the businesses we support. Being CPD-accredited adds another layer of trust for our clients. It shows that we’re not just offering what’s popular or convenient - we’re offering what’s recognised, verified, and of real value. As we look ahead, CPD accreditation allows us to expand our training offering with confidence. From one-hour sessions and lunch-and-learns to multi-day workshops and tailored in-house programmes, all our CPD-accredited training will continue to be: Grounded in practical, real-world HR expertise Updated regularly to reflect changes in law and best practice Delivered in an accessible, engaging format that suits busy teams Backed by independent quality assurance Let’s Grow Together Whether you’re new to HR responsibilities or managing people across multiple departments, learning is essential. With CPD-accredited training from MSS - The HR People, you’re guaranteed a high-quality learning experience that’s both professionally recognised and immediately useful in your role.  Contact us today to find out more about our CPD-accredited training programmes or visit www.mssthehrpeople.ie/hr-training for more details.
Ireland Ranked Second in the World for Work-Life Balance
By Tara Daly July 10, 2025
Ireland has once again been recognised as a global leader in work-life balance, ranking second in Remote’s 2025 Global Life-Work Balance Index.
Irish Employment Hits Record High
By Tara Daly July 10, 2025
The Central Statistics Office has published the Labour Force Survey for the first quarter of 2025, offering a detailed snapshot of employment trends in Ireland.
Preparing for the EU Pay Transparency Directive - What Employers Need to Know
By Tara Daly July 10, 2025
At MSS The HR People, we’re already working with clients to get ahead of these changes and turn compliance into an opportunity for stronger engagement and trust.
By Tara Daly July 10, 2025
Although the Mechanical Contracting Sectoral Employment Order (SEO) was formally quashed in 2023, many employers in the mechanical engineering and building services sector continue to follow the rates and terms recommended by the Connect Trade Union. In May 2025, Connect announced a new round of pay increases, which we must presume were agreed with a number of unionised companies. While these rates are no longer legally binding on the sector as a whole, they continue to serve as the benchmark industry standard, particularly for employers operating in unionised environments or engaging in public sector contracts. Why Employers Continue to Follow Union Rates Even in the absence of a statutory requirement, the Connect Trade Union rates remain widely applied. This is driven by several practical and commercial factors: Industry Expectations - Many public bodies and main contractors expect compliance with union rates when awarding work. Workforce Relations - Continuing to align with recognised terms helps maintain positive industrial relations and minimise the risk of disputes with Connect Trade Union. Attracting Talent -In a competitive labour market, benchmarked and transparent rates support recruitment and retention of qualified tradespeople. Consistency and Clarity - Using established rate structures avoids confusion and ensures alignment with sector norms. Updated Pay Rates – Effective May 2025 The revised rates announced by Connect Trade Union came into effect from 1st May 2025 , based on a standard 39-hour working week: 
By Tara Daly June 13, 2025
When “Better Than Statutory” Really Matters
What Irish Employers Need to Know About the Employment (Contractual Retirement Ages) Bill 2025
By Tara Daly June 12, 2025
What Irish Employers Need to Know About the Employment (Contractual Retirement Ages) Bill 2025. The Irish government has taken a significant step forward in reshaping retirement policy in the workplace with the publication of the Employment (Contractual Retirement Ages) Bill 2025. Once enacted, this legislation will introduce a new employment right, allowing, but not obliging, employees to remain in work until they reach the State Pension age.
: A Practical Guide for Employers
By Tara Daly June 12, 2025
A Practical Guide for Employers. In today's dynamic workforce, fixed-term and specified purpose contracts have become a common feature across various sectors in Ireland. Whether it's covering maternity leave, managing seasonal workloads, or executing specific projects, these contracts offer flexibility to employers and opportunities to employees. However, it's crucial to understand the legal framework governing these contracts to ensure compliance and protect the rights of all parties involved.
First WRC Award in Right to Request Remote Working claim
By Tara Daly June 12, 2025
The Workplace Relations Commission (WRC) has issued its first award under the Work Life Balance and Miscellaneous Provisions Act 2023, and it's a timely reminder for employers across Ireland. Although multiple claims had previously been submitted to the WRC under this legislation, all were unsuccessful prior to this case.
How to Calculate Statutory Annual Leave in Ireland
By Tara Daly June 12, 2025
Annual leave entitlements are a fundamental part of every employee’s contract. But when it comes to calculating statutory annual leave, particularly for employees with variable hours, many employers are unsure of the rules