The Employment Wage Subsidy Scheme (EWSS) will be extended beyond 31 December 2021 until 30 April 2022 in a graduated form.
The Minister for Finance in his Budget 2022 speech confirmed that there would be no change to the operation of the scheme throughout October and November 2021 but changes to the rates of subsidy paid from December 2021 are outlined below. There will also be a change in the reduced rate of employer’s PRSI for employees covered by EWSS.
The current terms of the scheme provide a reduction in employer’s PRSI to 0.5% in respect of employees for whom the subsidy is payable. The reduced rate of PRSI will no longer apply for the final two months of the scheme in March and April 2022.
EWSS will be closed to new employers from 1 January 2022.
Employers who are availing of the EWSS on 31 December 2021 will continue to be supported under the scheme, subject to eligibility until 30 April 2022.
Rate of subsidy
The rate of weekly subsidy received by the employer per paid eligible employee since October 2020 is as follows:
| Employee gross weekly wage | Subsidy payable |
| Less than €151.50 | Nil |
| From €151.50 to €202.99 | €203 |
| From €203 to €299.99 | €250 |
| From €300 to €399.99 | €300 |
| From €400 to €1,462 | €350 |
| More than €1,462 | Nil |
Across December 2021, January 2022 and February 2022 the original two-rate structure as set out below will apply.
For March and April 2022, a flat-rate subsidy of €100 will be put in place.
| Employee gross weekly wage | Subsidy payable |
| Less than €151.50 | Nil |
| From €151.50 to €202.99 | €151.50 |
| From €203 to €1,462 | €203 |
| More than €1,462 | Nil |