TWSS updates for maternity leave employees

Jun 15, 2020

Revenue have implemented changes to the Temporary Wage Subsidy Scheme (TWSS) for employees returning to work following maternity leave, adoptive leave, paternity leave or related unpaid leave.  

A Revenue press release, issued 8 June 2020, confirmed the operation of new processes to facilitate changes to the TWSS announced on 29 May 2020, to accommodate employees returning to work: 

  • following a period of maternity leave, adoptive leave, or related unpaid leave, or a period of paternity, parental leave, or related unpaid leave,  

  • having been in receipt of Health and Safety or Parents Benefit paid by the Department of Employment Affairs and Social Protection (DEASP),  

  • having been in receipt of Illness Benefit paid by the DEASP for February 2020 

and who may or may not have been on the employer’s payroll on 29 February 2020 or, who have not been paid in January and February 2020.  

As detailed in Revenue’s eBrief, the TWSS for employees returning to work, following a period of maternity leave etc., can be availed of through completion of a form, available to download through myEnquiries. The form can be accessed as follows:  

  • log into ROS myEnquiries 

  • click Add ‘A New Enquiry’ 

  • select Category ‘Covid-19: Temporary Wage Subsidy’ 

  • select Subcategory ‘TWSS – Maternity or other benefits’.  

Paragraph 3.15.1 of Revenue’s TWSS FAQs, provides further detail for employee returning to work, following a period of maternity leave etc. A list of information required to complete the relevant form is included in the same paragraph.  

Revenue will provide the employee’s Maximum Weekly Wage Subsidy (MWWS), along with other relevant information, to the employer. An employee’s MWWS is calculated using the Calculated Revenue Net Weekly Pay (CRNWP), a measure equivalent to the Average Revenue Net Weekly Pay (ARNWP). The information will be included in the revised Employer CSV file, available for download on receipt of a notification through myEnquiries.  

The subsidy for employees returning to work under these circumstances will be backdated to the later of; the date employment recommenced, or 26 March 2020. A subsidy will not be backdated for any periods the employee was in receipt of the Pandemic Unemployment Payment (PUP).  

Further information on how to avail of the TWSS for employees returning to work, following a period of maternity leave etc., is included within paragraph 3.15 of Revenue’s TWSS FAQs