Covid-19 National Wage Subsidy Scheme

The COVID-19 Wage Subsidy is a scheme which allow employers to pay their employees during the current pandemic.

Introduced on March 26th, this scheme was further updated on the 15th April with revised benchmarking for refunds.

Employers can be refunded up to 85 percent of an employee's wages.

The employer is expected to make their best efforts to maintain as close to 100% of normal income as possible for the subsidised period.


This payment replaces the Department's Employer Refund Scheme announced on 15th March, and any business that received refunds under the current scheme do not need to re-apply. The Revenue Commissioners will contact them directly to confirm that they meet the conditions for this new scheme. To find out more, please click here