The Wage Subsidy Scheme is a key disability employment support provided by my Department. It aims to encourage employers to offer substantial and sustainable employment to disabled people through a subsidy. Expenditure on the scheme in 2025 is approximately €22.1 million.
Those employers with one or two employees covered by the scheme are in Strand 1. Employers with three or more employees covered by the scheme are in Strand 2, which currently includes five different subsidy rates depending on the number of employees covered. An employer who employees 35 or more employees covered by the scheme may also receive a grant of €30,000 towards the cost of employing an Employment Assistance Officer. This is known as Strand 3 and a grant can be paid in respect of up to five such roles in an organisation.
The table below shows the number of employers and employees in Strand 1 and each Strand 2 category for 2024 and 2025.
|
-
|
No. of employers 2024
|
No. of employees 2024
|
No. of employers 2025
|
No. of employees
2025
|
|
Strand 1 - 1 or 2 employees on the scheme
|
1,320
|
1,508
|
1,364
|
1,559
|
|
Strand 2 Bands
|
|
|
|
|
|
3-6 employees
|
124
|
445
|
129
|
477
|
|
7-11 employees
|
13
|
108
|
15
|
137
|
|
12-16 employees
|
3
|
41
|
3
|
38
|
|
17-22 employees
|
1
|
17
|
2
|
39
|
|
23+ employees
|
6
|
303
|
6
|
338
|
The average number of weekly Wage Subsidy Scheme hours claimed in each individual Strand 2 category is not readily available. However, the table below shows the percentage of Wage Subsidy employees in each of six different contracted hours bands in 2024 and 2025.
|
Contracted Hours
|
2024
|
2025
|
|
15-21*
|
28%
|
35%
|
|
22–25
|
12%
|
14%
|
|
26–29
|
3%
|
2%
|
|
30–34
|
5%
|
6%
|
|
35–38
|
4%
|
3%
|
|
39+
|
48%
|
40%
|
|
Total
|
100%
|
100%
|
* Prior to April 2024 an employee had to be contracted to work for at least 21 hours per week in order to be eligible to be covered by the scheme.