Version 15 of TWSS FAQs

Jun 15, 2020

Revenue released versions 15 of the FAQ, Guidance on the Operational phase of the COVID 19: Temporary Wage Subsidy Scheme (TWSS) on 12 June 2020 to reflect new updates and clarifications. The FAQs were also updated on 8 June.   

Updated items for 8 and 12 June include:  

  • ‘Quick Start’ – an introduction to assist employers in understanding the fundamentals of the scheme and the main steps required to uses the scheme. 

  • Paragraph 1.4 How long will TWSS last – updated for government announcement that the TWSS is extended until the end of August 2020.  

  • Paragraph 2.8 Rehiring employees – for employees without an eligible Employment ID, using their PPSN, create a new employment with a different Employment ID, with the return to work date as the date their rehire commenced.  

  • Paragraph 2.13 How do employers stop operating the scheme – a reminder to employers ceasing the scheme, the PRSI class of all its employees needs to be returned to the correct PRSI class for future payroll submissions. 

  • Paragraph 3.15 Employees returning from maternity leave etc. – Revenue are now operating new facilities to allow employers provide the TWSS to employees returning from maternity, adoptive or parental leave or employees who received certain benefits from Department of Employment Affairs and Social Protection (DEASP). Details on how to make a subsidy claim for employees in these circumstances are included in paragraph 3.15.1. The subsidy for these employees can be backdated to 26 March 2020, in certain cases.  

  • Paragraph 4.6.1 Operating the scheme for employees who were on leave and in receipt of DEASP payments – further details on claiming the TWSS for employees who were in receipt of injury benefit or partial capacity benefit.  

  • Paragraph 4.18 Details to enter when running payroll if claiming TWSS – payroll submissions must include a supported pay frequency. 

  • Paragraph 5.4 Treatment of BIK for duration of the scheme – Revenue confirmed that suspended BIK should be spread over the remainder of the payroll periods for 2020. Where this is not possible, the employer needs to report the suspended BIK to Revenue before year end.  

  • Paragraph 5.6.10 Subsidy refunds – where a subsidy refund has not issued, and the reason message is “No TWSS Calculation”; a J9 submission for an employee that does not have an eligible record in the Employer CSV file has been made.  

Further details on these updates and additional information are highlighted in grey in Revenue’s FAQs