The Revenue Commissioners have released a 2nd update on Frequently Asked Questions (FAQs) relating to the Wage Subsidy Scheme.

You will find the the entire guidance note for reference here: guidance-on-operation-of-temporary-covid-wage-subsidy-scheme-1 however the most notable are the following matters:

Is the wage subsidy scheme open to directors?

If directors are paid through the payroll system and are included in the relevant payroll submissions for an eligible employer, then they are eligible to receive the wage subsidy.

What is an eligible employee?

An eligible employee is someone who their employer cannot afford to fully pay because of the COVID-19 crisis who is being kept on the books of the employer. The employee must be on the payroll on 29 February 2020 and the employees to be eligible and it includes those employees on full time, part-time and short-time work arrangements.

Must all my employees be affected to avail of the Temporary Wages Subsidy Scheme ?

Eligible employers can participate in the scheme in respect of any eligible employees on their payroll, including those on reduced hours, rehired staff who were temporarily laid off or staff temporarily laid off but retained on the payroll

Avid Partners – Support Team

Avid Partners remains open for business to support you at this time please contact our office on 0818 303087 or 057-8692400 or by email

Hope you are all keeping well.

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