Covid-19 Update for Employers and Employees

March 2020

The government has made a number of announcements and initiatives in relation to the Covid-19 outbreak. Outlined below are some key points for you and your business.

the requirement for 6 waiting days for Illness Benefit has been waivered in respect of medically certified cases of self-isolation in accordance with public health guidelines
the rate of personal Illness Benefit has risen from €203 per week to €305 per week for a maximum period of 2 weeks of medically certified self-isolation, or for the duration of a person’s medically-certified absence from work due to COVID-19 diagnoses
Removing the means test Supplementary Welfare Allowance in respect of medically certified cases of self-isolation
Allowing self-employed people to receive either Illness Benefit or non-means tested supplementary welfare allowance.

The Department of Employment Affairs and Social Protection has released a detailed guide for employers and employees and includes information on:

Who the enhanced arrangements are intended to support
Workers who are diagnosed with COVID-19
Workers who are not diagnosed with COVID-19 but are required to self-isolate
Workers whose employers do not supplement/top-up the state Illness Benefit payment
Availability of the enhanced payment
Workers who are requested to stay at home by their employer
Workers who are laid off temporarily or put on to short-time working
Workers who need to take time off work to care for a person affected by COVID-19
People already in receipt of Social Welfare Payments
How to apply for Illness Benefit for COVID-19 absences

Social Welfare

The Government will establish a temporary refund scheme for employers forced to cease trading as a result of social distancing measures. Where possible, employers are being asked to pay workers at least the equivalent jobseekers’ rate of €203 per week during a six-week period.

Employers can then claim a refund for the payments under the temporary scheme. This new temporary refund scheme will be available to all employees and the self-employed who have lost work as a result of the Covid-19 pandemic.

Working from home – Home expenses

Employers can make a payment of €3.20 per workday to an eWorker employee without deducting: Pay As You Earn (PAYE); Pay Related Social Insurance (PRSI); Universal Social Charge (USC).

This payment is to cover expenses such as heating and electricity costs. If your employee’s costs are higher and you repay these expenses records of the payments made must be retained by you. Your employee may instead choose to make a claim online at the end of the year. To do this, they must submit receipts to their local Revenue office using MyEnquiries which is available through MyAccount.

These arrangements only apply to eWorker employees. They do not apply to workers who bring work home outside of normal working hours.

For more information please contact your Gore & Grimes contact.