The section establishes the Employment Wage Subsidy Scheme: definitions include qualifying employee, qualifying period (various date bands from 1 July 2020 to employer‑specific expiry), proprietary director election rules, and reference to the Income Tax (Employments) Regulations 2018. An employer qualifies where, under Revenue guidelines, Covid‑19 causes a specified reduction in turnover or customer orders (typically 30% or as varied by Ministerial order), or where the employer is on the Child Care Act register. Eligibility requires ROS registration, submission of the Covid‑19: Employment Wage Subsidy Scheme declaration, provision of bank details, prior receipt of any interim wage subsidy, and holding tax clearance throughout the qualifying period; loss of tax clearance or failure to timely review and declare changes terminates entitlement.

Following timely notification under Regulation 10, Revenue pays wage subsidy payments to employers’ bank accounts with tiered weekly amounts that vary by gross pay band and date (examples include €151.50, €203, €250, €300, €350 and a later flat €100), with exclusions where temporary wage subsidy applies. Improper entitlement triggers refund obligations, refunds treated as income tax due without assessment, possible assessments, daily interest at 0.0219% from payment date, and criminal offences for knowingly false information. Revenue administers the scheme, may exchange information with the Minister for Employment Affairs and Social Protection, publishes names of recipients, and Ministers may amend dates, percentage thresholds or amounts by order subject to Dáil approval.