COVID-19: Temporary Wage Subsidy Scheme, 25 May 2020

May 25, 2020

Further guidance on the operational phase of the scheme was published by Revenue.  The updates to the FAQs, now at version 12, include guidance on employers ceasing the scheme (FAQ 2.13), the treatment of rehired employees (FAQ 2.8), additional gross payments (FAQ 2.1), and the ROS Statement of Account (FAQ 5.7).    Revenue also issued a press release to advise that the information relating to the calculation of the correct subsidy due for employees who were laid off and subsequently rehired from 1 May 2020, has been provided to employers.    

As a reminder, to include employees rehired 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 one working day prior to first payroll payment.  Since 21 May 2020, Revenue is refreshing the Employer CSV file daily to include the rehired employees notified to Revenue.  Revenue are developing a notification processes that will inform employers when a refreshed Employer CSV file is available to download (see FAQ 2.8). Information on the calculation of the subsidy due to such employees can be downloaded now via ROS (see FAQ 2.8).  Revenue is reprocessing all J9 submissions for rehired employees received between 2 May 2020 and 18 May 2020 and any subsidy payment due to employers will be made automatically. 

Read the FAQs, version 12.