Joe Carey (Clare, Fine Gael)
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1148. To ask the Minister for Employment Affairs and Social Protection the avenues available to an employer to retrospectively gain their qualifying tax clearance status in the instance of an employer being unable to provide a tax clearance certificate to qualify for the wage subsidy scheme due to an appeal being in process with the Revenue Commissioners and in which the appeal is ultimately successful; and if she will make a statement on the matter. [45865/18]

Regina Doherty (Meath East, Fine Gael)
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The wage subsidy scheme (WSS) is an employment support to private sector employers. The scheme provides financial incentives to private sector employers to hire people with a disability for between 21 and 39 hours per week under a contract of employment.

The objective of the wage subsidy scheme (WSS) is to increase the likelihood of people with disabilities participating in the open labour market by making available a subsidy to private sector employers. The scheme operates by allowing employers to claim a subsidy, subject to certain conditions, against the cost of a ‘shortfall’ in productivity which may arise were a jobseeker (who has a disability) is employed.

Depending on the number of persons with a disability employed, the WSS may provide additional payments to be made to employers to cover additional supervisory or management costs and/or the cost of employing an employment assistance officer to support the particular staff within the company.

The scheme operates under guidelines issued by the Department of Employment Affairs and Social Protection. The guidelines cover the need to be tax compliant in line with the normal for publicly funded schemes. This forms one of a number of requirements under which the scheme operates which includes conditionalities, verifications, monitoring visits and departmental review. Neither an employer or employee can commence on the WSS without Tax Clearance.

The issue of securing tax compliance is a matter for the employer and the Revenue Commissioners. Following the certification of tax compliance, the employer might then contact the Department in relation to a claim for WSS in line with the relevant guidelines.

I hope this clarifies the issue for the Deputy.