An important change was introduced to the eligibility criteria for EWSS for pay dates from 1 July 2021. Firstly, the comparison period changed for determining eligibility for EWSS. For example when determining whether a business is expected to experience a 30% reduction in turnover or customer order values due to the impact of the Covid-19 pandemic. For most businesses, this means they must now compare their turnover/customer order values for 2021 with 2019 when considering whether a 30% reduction occurred.
Secondly, Revenue introduced a new requirement for businesses availing of EWSS. These businesses must provide details of their monthly eligibility reviews to Revenue via ROS on a new form called an Eligibility Review Form (ERF). Up to now, businesses availing of EWSS had to conduct a rolling review at the end of each month to determine whether they continued to meet the eligibility criteria for EWSS. If not, they were required to exit the scheme with immediate effect. The new ERF is designed to capture the information employers are already using to carry out this monthly review and it includes a Revenue calculation tool to help employers determine whether they meet the “30% reduction” requirement.
The Information You Need to Complete the Eligibility Review Form
Initial Submission (i.e. for June 2021)
The figures you will need to complete your initial submission, due by 15 August, are: