EWSS replaces TWSS — What’s the difference?

EWSS Details

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Nikki Johns summarises the main differences between the Covid-19 Employment Wage Subsidy Scheme (EWSS) and the Temporary Wage Subsidy Scheme (TWSS).

The Employment Wage Subsidy Scheme (EWSS) replaces the Temporary Wage Subsidy Scheme (TWSS) from 1 September 2020. Set out below are some of the main differences employers need to be aware of.


Employer Eligibility

To qualify for the EWSS, you need to show that your turnover has fallen by at least 30%. Under the TWSS, a fall of at least 25% was required.


For the EWSS, the fall in turnover is calculated based on a comparison with the same period last year (2019). Under the TWSS, it was based on a comparison to January/February 2020.

You must have a current tax clearance certificate in order to qualify for the EWSS.


Employee Eligibility

Unlike the TWSS which excluded new hires and seasonal workers, the EWSS does not require that an employee was on your payroll prior to the pandemic.


Subsidy Payments

Subsidy payments under the EWSS are flat rate with the relevant subsidy per employee based on the employee’s current gross wage as follows:


Employee Gross Weekly WagesSubsidy Payable
Less than € 151.50Nil
From € 151.50 to € 202.99€ 151.50
From € 203 to € 1,462€ 203
More than € 1,462Nil


Under the TWSS, payments were percentage-based, calculated on the employee’s average net pay in January/February 2020.

Under the EWSS, no subsidy payable for employees whose gross weekly earnings are less than €151.50 or more than €1,462.

Payment dates

Payments under the EWSS are made monthly in arrears. It is no longer possible to run the payroll and receive the subsidy prior to paying your employees.



The TWSS was treated as a tax-free lump sum payment. The EWSS re-establishes the normal requirement to operate PAYE tax, USC, and PRSI on all payments.

For a more detailed look at the new EWSS, check out our earlier article, Employment Wage Subsidy Scheme — Your Questions Answered.

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