What the Wage Subsidy Scheme is
The Wage Subsidy Scheme gives financial incentives to private sector employers to employ people with a disability. The work offered must be for a minimum of 21 hours per week and the subsidy is available up to 39 hours per week.
An employee with a disability on the scheme has the same conditions of employment as other employees.
- social insurance (PRSI) contributions
- tax deductions
- annual leave
- other leave entitlements
The employer must pay the employee with a disability the going rate for the job. This must be at least the statutory minimum wage. These terms and conditions of employment should be set out in the employee’s contract.
To apply for the Wage Subsidy Scheme:
- the employee fills out the employee application form (see below) and meets a DEASP Case Officer to register on the WSS system as someone with a disability
- the employer fills out the employer application form (see below) and an EFT bank mandate (see below)
- the employer and employee agree that the employee has/will have a loss of productivity of 20% or more and fill out a productivity level report form (see below)
- the employer must have tax clearance – the employer should provide a tax clearance access number and a printout of the tax clearance application result for electronic tax clearance as proof of this. This is essential, as the subsidy cannot be paid without tax clearance.
- the employer must also provide a signed contract of employment detailing the terms and conditions of employment, including gross wage, job description (and person specification if available), annual leave, sick leave and maternity/paternity leave entitlements. The contract of employment must be for a minimum of 6 months.
If an application is approved, the department will write to the employer and employee to confirm the terms of approval.
Wage Subsidy Scheme EMPLOYER Application
Wage Subsidy Scheme EMPLOYEE Application
Productivity Level Report form
This report should indicate why you think the employee has/will have a loss of productivity in each of the main tasks they are/will be performing in their role.
EFT Bank Mandate
When applying, the department, the employer and employee must agree the wage subsidy to be paid following the first month of employment
Operational Guidelines: Wage Subsidy Scheme.