On Friday 27th March, 2020, the Emergency Meausures in the Public Interest (COVID-19) Bill 2020 was passed by the Dáil Éireann.

Section 28 of the Bill is a key provision from an employment law perspective. It provides a legislative basis for the recently introduced Temporary Wage Subsidy Scheme (the “Scheme”) being operated by the Irish Revenue Commissioners (Revenue).

https://aocsolicitors.ie/covid-19-temporary-wage-subsidy-scheme/