Information about eligibility and how to participate for this scheme can be found here:
If you need to use this scheme, please make sure that you have installed at least version 2020.06 of Payback. The latest version can be downloaded from here:
The general idea is that these payments should be treated like Social Welfare payments. They are not liable for Tax, PRSI or USC. The employee should get the full payment, so there should be no other deductions like Benefit in Kind, LPT or Bike to Work etc, that will reduce the payment amount.
The €203 should not be split. For example, you are not allowed to pay someone half the amount for working half a week.
Top ups are not allowed. You should not pay someone the €203 and then top up the amount so they still get their full weekly wage.
The payment amount is weekly. So for monthly payments, you should pay the number of whole weeks in the month. (ie, March is 4 payments of €203, so monthly paid employees out for the full month should get 4x203 = €812)
If a monthly employee worked for 2 weeks in March, they should get their two weeks pay + €406 (two weeks of €203)
Before submitting any payments, employers should first register for the scheme should register for the scheme with Revenue via the Revenue Online System.