Wage Subsidy Scheme

About this scheme

The Wage Subsidy Scheme (WSS) gives non-public sector employers financial support to hire and retain disabled employees whose disability or health condition requires their job's tasks or role to be significantly adapted. Jobs must be for at least 15 hours a week, and employers can claim the subsidy for up to 39 hours even if the employee works more. The hourly subsidy rate rises automatically the more employees an employer has on the scheme, from €7.50 up to €10 per hour, and a separate grant is available towards the cost of an Employment Assistance Officer for larger employers. Employees must be aged 18 up to pensionable age, have a contract of at least 6 months, work at least 15 hours a week, and have the same pay, PRSI, tax, and leave conditions as other staff. Only the direct employer can claim the subsidy — not agencies or contractors. To apply, employers and employees complete separate application forms and agree a Work Adaptation Report; ongoing requests are then managed through the department's Welfare Partners digital service.

Who can apply

• Employer must be a non-public sector employer
• Employer must be tax compliant, with up-to-date tax clearance
• Employer must employ at least one disabled person for 15 to 39 hours a week (the subsidy is only claimable for up to 39 hours, even if the employee works more)
• Subsidy rate depends on the number of employees on the scheme: €7.50/hour (Strand 1, base rate, from 6 employees), rising automatically to €8.50/hour for 7-16 employees and €10/hour for 17+ employees (Strand 2; rates from April 2026)
• Strand 3: an employer with 25 or more employees on the scheme can apply for a grant of €30,000 per year towards the cost of an Employment Assistance Officer, up to a maximum of 5 officers per company
• The employee must have the same rights and conditions of employment as other staff, including PRSI contributions, tax deductions, annual leave and other leave entitlements, and pay of at least the statutory minimum wage
• Only the direct employer who hires the employee can claim the subsidy — employment agencies, contractors, or other agencies cannot claim it
• Employee must be aged 18 and over, up to pensionable age
• Employee must have a disability or health condition that reduces their ability to work, such that the job's tasks or role must be significantly adapted
• Employee must have a contract of at least 6 months and work at least 15 hours per week
• Employee must be a new employee, an existing employee in the job less than 12 months, or fall into a specified category relating to Partial Capacity Benefit, Invalidity Pension, or a recently acquired or worsening disability
• Proof of disability is not required by further medical assessment if the employee receives Blind Pension, Disability Allowance, Disablement Benefit (20%+ for life), or Partial Capacity Benefit; otherwise a recent specialist's report or doctor's letter and a Confidential Medical and Functional Capacity Report are required
• For the Strand 3 Employment Assistance Officer grant, the employer must have 25 or more employees on the scheme

How to apply

1. 1Employer completes the employer application form (WSS1ER) and an Electronic Funds Transfer (EFT) bank mandate
2. 2Employee completes the employee application form (WSS1EE) and meets an Employment Services Officer from the department to register on the Wage Subsidy Scheme system
3. 3Employer and employee agree that the job's tasks or role must be significantly adapted, and complete the Work Adaptation Report Form (WSS2)
4. 4Employer provides up-to-date tax clearance and a tax clearance access number, which is checked with Revenue before payment issues
5. 5Employer provides a signed contract of employment of at least 6 months, detailing gross wage, job description, annual leave, sick leave, and maternity/paternity leave entitlements
6. 6If claiming the Strand 3 Employment Assistance Officer grant, the employer additionally completes the Strand 3 application form (WSS4)
7. 7If approved, the department writes to both employer and employee to confirm the terms of approval
8. 8Ongoing Wage Subsidy Requests are submitted and reviewed via the department's Welfare Partners digital service