COVID-19 Wage Supplements Updates

Applications for COVID Wage Supplements have now been made available online and the lists of enterprises who are entitled to the COVID Wage Supplements have been updated further.

The applications have clarified various matters including the following:

• Employees received a wage supplement cannot be made redundant by their employer.
• The provision of wage supplements does not exempt the employer from its obligations at law towards its employees.
• The employer may not claim any public funding in respect to and State Aid support on the basis of wages covered by the wage supplements.
• The wage supplements must be recorded separately on the employees’ payslip.
• Clarifications in relation to the payment of national insurance on both employee and employer end.
• All wage supplements are non-taxable.

Industries to which such supplements have been extended include the following:

Hardest Hit Industries:

-Motion picture video and television programme activities
-Motion picture video and television programme post-production activities
-Motion picture video and television programme distribution activities
-Motion picture projection activities
-Sound recording and music publishing activities
-Photographic activities

Less Critical Sectors:

-Other transportation support activities
-Book publishing
-Publishing of directories and mailing lists
-Publishing of newspapers
-Publishing of journals and periodicals
-Other publishing activities
-Publishing of computer games
-Other software publishing
-Radio broadcasting
-Television programming and broadcasting activities
-Advertising agencies
-Media representation
-Specialised design activities