COVID-19 Wage Subsidy Scheme

COVID-19 Temporary Wage Subsidy Scheme

The new COVID-19 Temporary Wage Subsidy Scheme will run for will run for 12 weeks from 26 March 2020.

It will allow employers to continue to pay their employees during the COVID-19 Pandemic. It aims to keep employees registered with their employers, so that they will be able to get back to work quickly after the pandemic.

The Scheme 

The scheme will refund employers up to a maximum of €410 for each qualifying employee. The Government is encouraging employers to top-up their employees' wages to maintain them at their current level of earnings. 

If you are self-employed and have lost all your employment, you should apply for the COVID-19 Pandemic Unemployment Payment of €350 a week.

The Temporary Wage Subsidy Scheme replaces the Revenue Employer COVID-19 Refund Scheme.

Who can apply for the COVID-19 Wage Subsidy Scheme?

The Scheme is available to employers from all sectors (except for the public service and non-commercial semi-state sector) who have lost a minimum of 25% of turnover because of the COVID-19 pandemic. Employers will have to make a declaration to Revenue confirming this.

The scheme is available for employers who keep staff on their payroll during the pandemic. Employees can be:

  • Temporarily not working (laid off) or
  • On reduced hours and/or reduced pay

How do I qualify?

As long as you meet the qualifying conditions, which are subject to levels of pay  you may be eligible for the scheme for some or all of your employees.

To qualify for the scheme, you must:

  • Self-declare to Revenue that you have experienced significant negative economic disruption due to COVID-19, with a minimum of 25% decline in turnover in q2, 2020
  • Be unable to pay normal wages and normal outgoings fully
  • Keep your employees on your payroll

ployee is already getting a payment from the DEASP such as a carers or disability payment, you can operate the scheme on their behalf.

The COVID-19 Wage Subsidy Scheme applies both to employers that top up employees’ wages and those that are not in a position to do so.

For more, please see the information available at Citizen's Information

FAQs on the Scheme