The Temporary COVID-19 Wage Subsidy is a scheme which allow employers to pay their employees during the current pandemic. It provides a subsidy up to 85% depending on employees’ previous average net weekly pay. The employer is expected to make their best efforts to maintain as close to 100% of normal income as possible for the subsidised period. If you are an employer who can show that you have lost at least 25 percent of your trade - you will be able to claim a percentage of your employees net wage back. The government encourages you to top-up your employees' wages to maintain them at their current level of earnings. This scheme does not apply to people who are self-employed. Until 4 May 2020, the subsidy scheme refunds employers up to €410 per week for each qualifying employee. From 4 May 2020, payment will move to a system based on the previous net weekly wage for each employee.