Temporary COVID-19 Wage Subsidy Scheme (TWSS)

Employers who wish to make a repayment of amounts under the TWSS

Employers operate the Temporary Wage Subsidy Scheme (TWSS) through their payroll system and receive a refund from Revenue of subsidy amounts paid to their employees.

In some cases, an employer may decide, or Revenue may instruct the employer, to repay to Revenue some or all the subsidy refund payment received under TWSS.  

There is now a facility in ROS to make such repayments. Customers should no longer use the Revenue bank account details previously provided for repayments of TWSS.  

What is the new process?

If making a TWSS repayment please ensure that the following instructions are followed carefully. 

In ROS, Payments & Refunds,

  • Select TWSS (Employer).
  • The payment year and period, '2020' and '26 March – 31 August', will be displayed.
  • Enter the amount of subsidy you wish to repay.
  • A payment acknowledgement will be sent to your ROS Inbox.

This repayment will not be visible on the ROS Statement of Account but will be allocated to the Employer’s TWSS balance. 

EFT Bank Transfers

If you have previously made a repayment of TWSS to Revenue using a bank transfer and have not yet advised Revenue of the bank transfer payment, then: Send confirmation to the Collector General’s Office via the myEnquiries system, providing details of the payment including the relevant Payroll Run Reference.

  • Make sure to select ‘Other Than Above’ and then ‘Covid Duplicate Refund’ when submitting the confirmation through myEnquiries in ROS. 

What amounts are included in the refund?

When making a TWSS refund, ensure that only amounts of temporary wage subsidy scheme payments are repaid to Revenue and do not include any payments in respect of Income Tax and USC refunded. 

Any repayment of Income Tax or USC should be separately paid under 'PAYE-Emp' to ensure the payment is correctly reflected in the employer’s 'PAYE-Emp' balance.