Eligible employers can back date a claim for EWSS to 1 July 2020 in respect of such eligible employees in certain limited circumstances as follows:
- the employer was not eligible for TWSS
- or
- the employer had employees not eligible for TWSS.
A Sweepback CSV template has now been made available by Revenue. Employers can now download this file and populate it with the required information. On 15 September Revenue will release a facility on ROS where an Employer can upload this Sweepback CSV. All applications must be submitted by the employer or agent through Revenue Online Services (ROS) before 14 October.
