Who is an eligible employee for the temporary covid subsidy scheme?
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 employer must, between 1 February 2020 and 15 March 2020, have made payroll submissions for payments to the employee to Revenue with pay-dates between 1 Feb 2020 and 29 Feb 2020.
There is no age restriction for employees to be eligible and it includes those employees on fulltime, part-time, temporary and short-time work arrangements.
An employee is not an eligible employee if:
1 Their Average Net Weekly Wage exceeds €960, or
2 The sum of payments (subsidy plus any additional payment but excluding tax refunds) payable to the
employee in the week being processed exceeds the Average Net Weekly Wage.
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie