The Temporary COVID-19 Wage Subsidy Scheme will be operated by Revenue and enables employees, whose employers are affected by the pandemic, to receive significant supports directly from their employer. The scheme is expected to last 12 weeks from 26 March 2020.

The Temporary Wage Subsidy replaces the previous Employer COVID-19 Refund Scheme and provides for a significant increase in the €203 per employee payment that previously applied.

Revenue have published an overview of the scheme along with some useful guidance documents. The documents are updated on an ongoing basis:

https://www.revenue.ie/en/employing-people/documents/pmod-topics/guidance-on-operation-of-temporary-covid-wage-subsidy-scheme.pdf

https://www.revenue.ie/en/corporate/communications/documents/guidance-on-employer-eligibility-and-supporting-proofs.pdf