EWSS and PUP under Level 5 Restrictions

27 Oct 2020

An Taoiseach, Micheál Martin, confirmed that improvements to the Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS) would be made to take account of the current Level 5 restrictions. These improvements take the form of a new payment structure for the PUP and a change to payment rates under the EWSS. The frequency of EWSS payments is also accelerated, to align subsidy payments with the employer’s payroll frequency.

From 16 October 2020 until 31 January 2021 the COVID-19 Pandemic Unemployment Payment will be paid at 4 rates.

The rate you receive will depend on the amount you used to get paid:

  • if you earned less than €200 per week - the rate of the COVID-19 Pandemic Unemployment Payment will be €203 per week

  • if you earned between €200 and €299.99 per week - the rate of the COVID-19 Pandemic Unemployment Payment will be €250 per week

  • if you earned between €300 and €399.99 per week - the rate of the COVID-19 Pandemic Unemployment Payment will be €300 per week

  • if you earned €400 or more - you will receive €350

This rate change was announced on 19 October. It is effective from Friday 16 October, therefore payments made on Tuesday 27 October will include the new rate of €350.

More information on the PUP can be found here

EWSS Revised Rate

The revised EWSS subsidy rates effective from 20 October 2020 to 31 January 2021, as announced by Minister Donohoe, are as follows:

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The revised rates under the EWSS are effective from the next payroll date after 19 October and will run to the end of January 2021.

Additionally, the EWSS is available to employers who have had to temporarily close their business due to Level 5 public health restrictions in respect of eligible employees that are maintained on the payroll during the period they are closed.

In a recent press release, Revenue confirmed that the frequency of EWSS payments is to be changed, so that they are made on a similar basis to the Temporary Wage Subsidy Scheme (TWSS). This is an essential cashflow support for many employers at this time.

More information on the EWSS can be found here

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