Version 17 of TWSS FAQs

Jul 27, 2020

Revenue released version 17 of the FAQs, Guidance on the Operational phase of the COVID-19: Temporary Wage Subsidy Scheme (TWSS). The main updates relate to reporting for employees commencing or ceasing employment mid-pay frequency and a new ROS facility for making TWSS repayments. 

Updated items include:

  • Reporting an employee commencing or ceasing employment mid-pay frequency – Where impractical to pay these employees on a weekly pay frequency, employers can submit their normal payroll submission. Employers must ensure full subsidy payments for weeks worked are paid to the employee and reported to Revenue along with the correct number of insurable weeks worked. (Paragraph 3.17)
  • Employees returning from leave having received benefits – An employer must request the inclusion of these employees on the TWSS and provide details to Revenue. (Paragraph 4.6)
  • Reason why TWSS not processed or lower than expected – “J9 Payslip leave date has a value” – Revenue will now process J9 submissions that include a cease date, and where appropriate will refund J9 submissions that were not refunded due to the error message above. (Paragraph 5.6.3)
  • Reason why TWSS not processed or lower than expected – “Period close for auto refund” – Employers receiving this error message will need to contact Revenue and explain why the payslip was not submitted on time. (Paragraph 5.6.11)
  • Returning excess funds received – A new ROS facility allows for excess refunds under the TWSS to be repaid to Revenue. Customers should cease using the Revenue bank account for making repayments of the TWSS. A number of TWSS bank transfer repayments were received without an employer reference. If you made a bank transfer repayment without an employer reference action is required as set out in the FAQs to ensure payments are appropriately matched. (Paragraph 6.1)

Further detail on these updates can be found in Revenue’s Revenue’s TWSS FAQs FAQs.