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Which of my employees can I include on the payroll co-funding?

You can claim for permanent employees based on their normal hours worked, provided they were in your employment prior to 16 March 2020 and continue to be so.

The scheme is available to both full-time and part-time workers and includes those employed on a fixed-term contract.

The scheme is also available in respect of zero-hour workers, where claims should be based on average hours worked over the first quarter of 2020, so long as they would have still have been needed after 24 March.

Agency/Temporary workers who are employed by a recruitment agency are excluded from the scheme. You cannot apply in respect of sub-contractors, only for individuals that you directly employ.

There are no restrictions on the age of employees that can be claimed for under the scheme.

A business that is a company and part of a group that has companies, with the same ultimate beneficial owner, should ensure that it only claims for each employee once. Any double counting will be recovered at a later date.

A director of a company will be an employee under the scheme if that director is in receipt of regular remuneration from the company and the company is registered with the Revenue Service as an employer.

Employees must be included in the quarterly employer returns submitted to the Revenue Service for ETI and you should continue to remit both ETI and the employee’s social insurance contributions. Q1 and Q2 employer contributions may be deferred on request.

There will be compliance checks on claims submitted against data held by the Revenue Service. This may involve contacting workers to confirm that they have been paid. Businesses will be required to repay any funding that is claimed that does not relate directly to wages that have been paid.