Important Information For Employers

March 20, 2020

Please see attached updated links and useful information regarding the current COVID 19 emergency. We have also (re)attached the Revenue Guidelines/Instructions on the new Employer Refund Scheme and a Presentation for your consideration. If you have any queries relating to the Refund Scheme you should contact Revenue’s National Employer Helpdesk via the MyEnquiries system on Revenue’s ROS site.

This is an evolving situation and we will keep you updated with any changes that may affect you over the coming days and weeks. Links to the relevant schemes set up in relation to the COVID emergency and other relevant schemes are also detailed.

Please note the following:

1. The refund scheme for Employers will be administered by Revenue.

2. Employers can only pay their Employees €203 per week in order to claim the refund through this scheme. No additional top-ups can be paid by Employers or they will not qualify for the refund scheme.

3. The COVID emergency payment is only for a maximum of 6 weeks. Employees should submit a Jobseekers application during this 6 weeks but as soon as they possibly can. As soon as this Department makes a decision on a person’s Jobseekers application, which may happen within the 6 week period from the date of their COVID emergency payment, the Jobseekers takes precedent and the emergency payment will cease at this point. The rate of Jobseekers may differ from the flat rate of €203 they were receiving on their emergency payment but again the Jobseekers rate of pay is their correct rate and will take precedent. This may lead to a lesser weekly payment for some individuals and a higher rate for others than the €203 they had been receiving.

4.If the Employer is paying an Employee €203 per week that will be claimed back through the refund scheme, It is extremely important that the Employee notifies the Employer when their Jobseekers application has been decided. The Employer should then cease paying the €203 to their Employee. If they do not notify the Employer immediately it will lead to an overpayment for the Employee at a later date.

5. Please ensure that Employees that have been laid off, and will continue to receive payment of €203, do not also apply directly to the Department for the Emergency COVID Unemployment payment. This will lead to an overpayment for the Employee at a later date.

6. If an Employer has and Employee, who was fully employed and is now only going to work 1,2 or 3 days a week due to the COVID Emergency, they should get them to apply directly to the department for the COVID emergency payment and not avail themselves of the refund scheme for these employees. For reduced working week, an application short time work should be submitted

7. Please inform your Employees that if they already have an existing Social Welfare payment (One Parent Family, Part-time Jobseekers etc.) they will not qualify for the COVID emergency unemployment payment and the Employer should not request a refund through Revenue. These Employees should contact their local Intreo Centre (By phone or email only) and the office can adjust their existing Social Welfare payment to take account of the loss of their employment.

8. Please note that the COVID 19 Pandemic Unemployment Emergency Payment and Illness Benefit Enhanced Payment related to COVID 19 Absences are 2 separate schemes and payments with 2 separate set of qualifying conditions.

The emergency unemployment payment is for those Employees who lose employment as a result of the COVID emergency. This can be paid by their Employer and the Employer can avail of the Refund Scheme or the Employee can apply directly themselves. Not both though.

The Illness Benefit Scheme is related to those who are medically advised to self-isolate or are diagnosed with COVID 19. They should contact their GP (By phone) to get the Illness Benefit form and submitted to the Department. Please note that self-isolation or diagnosis of COVID 19 must be on medically advised grounds and this must be certified by a Doctor.

Employees who decide to stay at home but do have work to go to or decide to self-isolate themselves, without medical advice, will not qualify for either scheme.

9. Employees who reside in Northern Ireland can apply for the COVID emergency payment here (This can only be paid to a Republic of Ireland Bank Account or Revolut Account). If they are laid off fully by their Employer they must make their Jobseeker application in Northern Ireland. If their working week has reduced and are still working some days in the Republic of Ireland they can make a Short Time application at their Local Intreo Centre.