The next step-down in the phasing out of the Employment Wage Subsidy Scheme (“EWSS”) starts from 1 March. Employers should note the return to normal rates of Employer’s PRSI. In addition, the subsidy rates for employers directly impacted by the December restrictions will be either €151.50 or €203 per eligible employee, with the subsidy rates for all other claimants reducing to the flat rate of €100 for March and April.

For more information, see Revenue’s website.