Version 16 of TWSS FAQs

Jun 29, 2020

Versions 16 of the FAQ, Guidance on the Operational phase of the COVID 19: Temporary Wage Subsidy Scheme (TWSS) was released by Revenue on 24 June 2020 to reflect new updates and clarifications.

Updated items include:

  • Conditions associated with the TWSS – The eligibility criteria to continue participating or to join the scheme after Q2 remains unchanged. (Paragraph 2.4)
  • Rehiring employees – Instruct employees to use myAccount to transfer tax credits to active eligible employment ID, where not already associated. This must be done at least 2 working days before the employer requests the latest Revenue payroll notification (RPN). Employers are encouraged to place rehired employees on a weekly pay frequency to align the pay weeks with the TWSS payments and prevent pandemic unemployment payment (PUP) overlaps. Where this is not practical employers are advised to retain the excess weeks subsidy refund, which will be collected in the reconciliation process. (Paragraph 2.8)
  • How to stop operating the scheme – Employers will have clarity on whether they met the eligibility criteria at the end of Q2. Employers must immediately cease claiming the TWS where they subsequently realise the eligibility criteria has not been met. No clawback of claims to that date will arise where evidence of assumptions supporting the original self-assessment of eligibility can be shown. (Paragraph 2.13)
  • Taxation of the wage subsidy in the hands of the employee – Employees who have received the TWS or PUP have been placed on a ‘non-cumulative’ Week 1 basis. Updated RPNs are be available in ROS since 21 June. To ensure employees are correctly switched to the Week 1 basis employers need to use the most up to date RPN. (Paragraph 3.11)
  • Inclusion of apprentices – Revenue have implemented changes in the TWSS to accommodate apprentices returning to work following education or training programmes with SOLAS. (Paragraph 3.16)
  • Details to enter when running payroll – Where an employer wants to pay an employee receiving the TWS for multiple pay periods (e.g., two weeks holidays); individual payroll periods need to be reported and paid with different pay dates, otherwise tapering could arise. (Paragraph 4.18)
  • Information available to employees – Details of the TWS reported to Revenue by the employer can be seen in the employee’s Revenue record on myAccount. Where discrepancies are arising, employees are encouraged to contact their employer to address the matter. Following this, employees are encouraged to contact Revenue where the discrepancies have not been addressed. (Paragraph 7.3)
  • Operation of scheme compliance – Compliance checks will be conducted for all employers availing of the scheme, through a letter issued to them via myEnquiries. Employers are encouraged to respond promptly to avoid a suspension in future payments. (Paragraph 7.4)

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