We will try to keep the most up to date info for you here from the NCFA, DCCI, Government and Social Welfare in relation to the Pandemic Unemployment Payments (PUP) and how its effecting our industry.
Revenue
Covid Restrictions Support Scheme (CRSS)
Overview
The details of the COVID-19 Restrictions Support Scheme (CRSS) are set out in the Finance Bill 2020. CRSS was introduced to support businesses significantly affected by restrictions introduced to combat the COVID-19 pandemic.
The support will be available to eligible businesses who carry on a business activity that is impacted by COVID-19 restrictions. The business must have been required to prohibit or considerably restrict customers from accessing their business premises. Generally, this refers to COVID-19 restrictions at Level 3, 4 or 5 as explained in the Government’s Plan for Living with COVID-19. Certain businesses may qualify for the support where lower levels of restrictions are in operation. The specific restrictions applying to businesses are provided for in regulations made by the Department of Health.
Eligible businesses can make a claim to Revenue for a payment known as an Advance Credit for Trading Expenses (ACTE). An ACTE is payable for each week a business is affected by the restrictions.
The CRSS is expected to continue until 31 March 2021.
Scheme rates
The ACTE is equal to 10% of the average weekly turnover of the business in 2019 up to €20,000, plus 5% on turnover over €20,000. In the case of new businesses, the turnover is based on the average actual weekly turnover in 2020. The ACTE is subject to a maximum weekly payment of €5,000.
Publication
Revenue will publish a list of businesses who availed of the CRSS at the end of the scheme.
Gov.ie update
19th Jan 2021
The COVID-19 Pandemic Unemployment Payment is available to you if you are self-employed.
You can earn up to €960 gross over 8 weeks in your self-employment and keep your COVID-19 Pandemic Unemployment Payment.
The €960 limit is based on gross income (before tax and PRSI) minus expenses.
You do not need to formally apply to or notify the department that you are earning this amount over an 8 week period.
However, you must:
- ensure that your earnings do not go over €960 in an 8 week period
- stop your payment if your earnings go above this level
- keep evidence of your earnings and have them available for inspection
If your earnings are over €960 in an 8 week period and you work less than 24 hours per week, you can apply for the COVID-19 Part Time Job Incentive for the Self-Employed.
Further details are available on www.gov.ie/pup
Pandemic Unemployment payment info –https://www.gov.ie/en/service/be74d3-covid-19-pandemic-unemployment-payment/
The latest from the NCFA
September 13, 2020
NCFA release their pre budget submission.
The full text of the Pre-Budget Submission 2021 can be found here.
31st August 2020
This morning, the National Campaign for the Arts (NCFA) had a very open and constructive meeting with Minister Catherine Martin, Department of Media, Tourism, Arts, Culture, Sport and the Gaeltacht, Minister Stephen Donnelly, Department of Health, Dr Ronan Glynn, Acting Chief Medical Officer, and their officials, along with Arts Council Director Maureen Kennelly. Their participation in the meeting demonstrates that the arts and live events sector are very much part of their discussions in the context of the overall management of COVID-19.
We received reassurance from both Minister Martin and Minister Donnelly that the concerns and challenges of the arts, culture and live events sector are and will continue to be heard at Cabinet and a guarantee that expert input from the sector will inform long term decision making regarding live arts experiences and live events. Both Ministers also committed to ensuring that communications between the Departments, the Arts Council and the sector would be further strengthened.
Arising out of today’s meeting, NCFA welcomes the invitation to contribute to the Government Roadmap to ensure that the arts, culture and live events sector will be part of the long-term strategy for living with COVID-19. We now look forward to meeting with officials from the Department of Media, Tourism, Arts, Culture, Sport and the Gaeltacht later this week to input into the next phase of measures for the sector with regards to live arts experiences and events after September 13.
We are greatly heartened by Acting Chief Medical Officer Ronan Glynn’s comments today that arts and culture have a “phenomenally important role to play in keeping us together as a nation”, echoed in similar comments from Minister Stephen Donnelly.
We believe this is a positive step forward in ensuring that the expertise within Ireland’s arts and live events sector will be recognised and welcomed by Government.
NCFA Steering Committee.
Design and Crafts Council
Click here for – DCCI Covid FAQ Page.
This is an update on the existing supports and the new July stimulus package being implemented.
- The original wage subsidy scheme (TWSS) will finish on 31 August 2020.
- Employees will be subject to an end of year review on the amounts received in Jan 2021 but any adjustment to tax credits will not come into force until 2022. Hopefully this will be helpful in regard to timing
- The July stimulus measures are outlined here but the key highlights are:
- A new wage subsidy scheme (EWSS) was started on 1 July 2020 and will go on until the end of March 2021. No FAQS have been published yet but some notable changes are outlined here.
- Eligibilty is now based on a covid disruption causing 30% loss in turnover July to December relative to 2019
- The maximum amounts payable have been reduced to 203 per week
- New employees can be added to the scheme and backdated to 1 July
- The payment is a subsidy to the employer rather than an amount paid to employees which means employees are back to their normal pay / PRSI class and therefore no additional tax consequences for employees at year end.
- More guidance on the warehousing of Revenue debt is given here
- New temporary measures of providing tax relief to companies and self-employed are being implemented for business who make losses in 2020
- The standard rate of VAT is being reduced from 23% to 21% from 1 September
- The new Restart Grant Plus is now available. More information and online applications are here
- The Unemployment Payment is being extended to April 2021 but the rates are being reduced from 17 September, more on this here
- More information on the various other grants and loans available from LEO / Microfinance / SBCI are listed here
Gov.ie
21 september
It was announced in July that new applications would be accepted until 17 September 2020. This has been extended and new applications will now be accepted until the end of 2020.
30 July 2020
What to do if you are self-employed (COVID-19)
If you pay yourself as a PAYE worker through your payroll then you can apply for the Temporary COVID-19 Wage Subsidy Scheme from the Revenue Commissioners.
If you don’t pay yourself as a PAYE worker then you should claim the emergency COVID-19 Pandemic Unemployment Payment at MyWelfare.ie.
You may, if your trading income has collapsed to the extent that you are available to take up other full-time employment if it was offered to you, receive a payment for so long as you are available to take up other work.
This payment can increase if you have a number of child dependents. To claim the higher payment you should complete the Jobseeker’s Benefit for the Self-Employed or Jobseeker’s Allowance claim form on MyWelfare.ie.
COVID-19 Pandemic Unemployment Payment has been extended to 21 April 2020.
