Temporary Wage Subsidy Scheme guidance, 21 May

May 21, 2020

Further guidance on the operational phase of the scheme was published by Revenue this week.  The updates to the FAQs, now at version 12, include guidance on employers ceasing the scheme (FAQ 2.3),  the treatment of re-hired employees (FAQ 2.8), additional gross payments (FAQ 2.1), and the ROS Statement of Account (FAQ 5.7).  As a reminder, 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.   

We understand that further guidance is expected over the coming days which will bring the FAQs to version 13.