Employers who received subsidies under the TWSS, as they unintentionally made J9 submissions or who have sought to reverse out of the scheme, can contact Revenue to arrange for the full repayment of the subsidy received and address all the resulting tax and PRSI liabilities for both the employee and employer. If these steps are fully completed by 15 October, then these employers will not be included in the publication list. See Revenue’s TWSS guide page 11 for more details. Revenue also confirmed that as an employer who has ‘reversed out’ of the TWSS will have paid all sums back, a reconciliation of the TWSS is not necessary.