On 15 March 2020, the Government announced the implementation of exceptional measures, administered through the Department of Employment Affairs and Social Protection (DEASP), to enable workers who are temporarily laid off due to the COVID-19 (Coronavirus) pandemic to claim a special support payment of €203 per week.

The scheme can be operated for all employees for whom a payroll submission was made by the employer in the period from 1 February 2020 to 15 March 2020. Where employees have already been laid off and their employer has ceased their employment, they can apply directly to DEASP for the payment.

Who does the scheme apply to?

• Employers who have temporarily laid off staff as a result of the impact on their business of the COVID-19 (Coronavirus) pandemic
• Employers that keep their staff on payroll and have not ceased the employee(s) with Revenue
• Employees for whom a payroll submission was made by the employer in the period from 1 February 2020 to 15 March 2020
• Employers that are unable to make top-up payments over and above the emergency payment of €203 per week.

Making an application for the Refund Scheme

Employers, or their agents, apply to Revenue to operate the scheme by carrying out the following steps:

• Log on to ROS myEnquiries and select the category ‘Employer COVID -19 Refund Scheme’.
• Read the declaration and press the ‘Submit’ button.
• Log on to ROS and in ‘Manage bank accounts’, ‘Manage EFT’, ensure that the bank account details provided are correct.

Full details on the Refund Scheme can be read here.