COVID-19: Temporary Wage Subsidy Scheme, 18 May 2020

May 18, 2020

Further guidance on the operational phase of the scheme was published by Revenue.  The updates to the FAQs, now at version 11, include guidance on the treatment of employees re-hired post 1 May (FAQ 2.8); a facility to include such employees in the Employer CSV file is expected to be implemented today, 18 May 2020. 

To include employees re-hired post 1 May in the Employer CSV file, employers should ensure that the rehired employees are on the Payroll and an RPN has been received by the Friday evening prior to first payroll payment.   Revenue tell us that the CSV file will be refreshed at least once a week to include new re-hired employees and later more regularly. Revenue also told us that they will re-process all J9 submissions for those re-employed between 2 May and the availability of the facility (today, 18 May 2020) and refunds will be made as appropriate later in the week. 

Other key updates to the FAQs cover:

  • eligible employees now on leave from employment (FAQ 4.6.3),
  • refunds to employers from the transitional phase (FAQ 4.13),
  • subsidy refunds (FAQ 5), and
  • information on viewing payroll submissions and refunds on J9 submissions in ROS and on distinguishing subsidy refunds from an employee’s tax refund (Appendix 4).

We recommend that members familiarise themselves with the updates to the FAQs

We continue to request clarifications from Revenue on operational aspects of the scheme and will update members via the appropriate channels of any clarifications received.