Ireland: Guidelines for employment wage subsidy program (COVID-19)

Ireland: Guidelines for employment wage subsidy program

Irish Revenue in August 2020 released additional guidance on the operation of the employment wage subsidy scheme—a program intended to provide relief from the economic consequences of the coronavirus (COVID-19) pandemic and provided for in the Financial Provisions (COVID-19) (No.2) Act 2020 that was signed into law on 1 August 2020.


To be eligible to participate in the employment wage subsidy scheme or program, the employer must be able to demonstrate to the satisfaction of the Revenue that their business has been significantly disrupted by reason of COVID-19.

While most of the key points provided for in the guidance have already been publicised either in the legislation or in the related commentary, the guidance from Irish Revenue provides additional practical insight into the operation of the scheme and offers more clarity in respect of assessing employer eligibility for the scheme.

Read an August 2020 report prepared by the KPMG member firm in Ireland

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