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Frequently Asked Questions

If an employee works in an overseas office but is paid through the Irish company, are they eligible for the subsidy?

No, the employees must be working in Ireland, regardless of where they pay income tax.

Are two people job sharing in the same role, working a 35 hour week, eligible for the subsidy?

No

If an employee that is being subsidised is being funded under another Enterprise Ireland offer, can the subsidy be claimed for this employee?

Yes

Does the Accountant’s Report have to be completed by an independent accountant and submitted on the accountant’s headed paper?

Yes

Does the Director’s statement have to be completed on the company’s headed paper?

Yes

Qualifying Period – how do I show payroll for the first Qualifying Period if my payroll does not finish until after the Qualifying Period ends?

Show payroll record for the most recent period.

Information Sheet - 08/2009 – "obtain a listing of staff for the two pay periods preceeding the first quarter" what is meant by this?

This is to demonstrate that the company had 10 or more staff on the payroll at the time of application.

Is there a requirement to keep Time Sheets?

To validate The Auditor will look for payroll record, attendance records or other Human Resource records to indicate that the individual worked in excess of 35 hours per week on average.

Do we need to submit a Tax Clearance Certificate?

Yes and it must show an expiry date in 2010.

If the number of jobs to be maintained for the Qualifying Period decreases, will my claim be paid?

Claims will not be paid where the number of Additional Committed Jobs decreases below those stated in your Letter of Offer, for a qualifying period. The grant due for that period will be cancelled and your grant will be reduced accordingly.

However, if the number of Jobs maintained increases up to the original figure, claims can be submitted for subsequent Claim Dates.

Schedule D – Accountant’s Report and Work Program looks for a Schedule of applicable payroll dates for the quarter and total numbers paid for each payroll date and to reconcile payroll records with monthly P30 return to Revenue. P30 return for November is not available can I use the October P30 return?

Schedule D

Qualifying periods for P30

Qualifying Periods	Monthly P30 required to be reconciled with payroll records and receipt from Revenue obtained
24/8/2009 to 22/11/2009	October 2009
23/11/2009 to 21/02/2010	January 2010
22/02/2010 to 23/05/2010	April 2010
24/05/2010 to 22/08/2010	July 2010
23/8/2010 to 21/11/2010	October 2010

Can you clarify what is meant by a 35 hour week?

The following clarification on a 35 hour week is intended as a guideline for the assistance of an enterprise and its auditor in making a claim under the Employment Subsidy Scheme (Temporary). The guideline is not intended to form part of any legal agreement and does not amend the terms and conditions on which any offer of an employment grant subsidy was made. The guideline may be amended from time to time.

The rules of the Employment Subsidy Scheme (Temporary) require that only persons working a minimum average of 35 hours per week during the Qualifying Period may be counted as a “job” for the purposes of the Scheme. Employees who work full time for less than 35 hours per week on average during the Qualifying Period do not qualify under the rules of the Scheme.

Without Prejudice to the wording set out in the letter of offer, for the purposes of working out this minimum average, Enterprise Ireland will consider that an employee may be deemed to have worked for a certain number of hours in certain situations, details of which are set out in the guidelines below.

1. PAID LEAVE (e.g. paid maternity leave, annual leave): An employee will be considered to have worked an average working day for each day of paid leave during the Qualifying Period.
2. UNPAID SICK LEAVE: An employee will be considered to have worked an average working day for each day of unpaid sick leave during the Qualifying Period (up to a maximum of 20 days per Qualifying Period).
3. JURY SERVICE: An employee will be considered to have worked an average working day for each day spent on jury service during the Qualifying Period.
4. UNPAID STATUTORY LEAVE (e.g. parental leave, bereavement leave, force majeure leave, adoptive leave, carer’s leave, unpaid maternity leave - see below): An employee will be considered to have worked an average working day for each day of such leave during the Qualifying Period (up to a maximum of 13 days per Qualifying Period).
5. MATERNITY LEAVE: Where an employee on maternity leave has been replaced by another employee, the hours of both may be added together for the purposes of arriving at an average for one job. If there is a gap between an employee leaving on maternity leave and the replacement employee starting work, the working days during that gap (up to a maximum of 20 working days) will be considered to have been worked by the replacement employee.
6. WHERE AN EMPLOYEE RESIGNS: Where an employee resigns and has been replaced by another employee, the hours of both may be added together for the purposes of arriving at an average for one job. If there is a gap between the date on which the former employee stopped working and the date the replacement employee started work, the working days during that gap (up to a maximum of 20 working days) will be considered to have been worked by the replacement employee.