Revenue confirm TWSS changes for employees who have been on maternity, adoptive and certain other benefits paid by DEASP are now in place

Today (08/06/2020), Revenue confirmed that changes to the Temporary Wage Subsidy Scheme (TWSS) are now in place to accommodate employees who have returned or are due to return to work following a period of maternity leave, adoptive leave or related unpaid leave.

These changes also apply to employees who were not on their employer’s payroll on 29 February 2020 and who were:

• on a period of paternity, parental or related unpaid leave
• in receipt of Health and Safety Benefit, Parent’s Benefit or Illness Benefit paid by the Department of Employment Affairs and Social Protection (DEASP).

Employers who wish to access the TWSS on behalf of eligible employees covered by these changes can do so by completing a short form available for download via MyEnquiries in Revenue’s Online Service (ROS). Employers can access the form 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’.

The relevant details that employers will need to provide to Revenue include current contractual gross pay, pay frequency, normal PRSI class, type of leave the returning employee availed of and the date of return to work. Employers should then return the completed form to Revenue by uploading it in MyEnquiries.

Revenue will cross reference the information provided by employers with other relevant data such as payment information received from the Department of Employment Affairs and Social Protection and will calculate a net weekly pay for the employee, which will be provided back to the employer for use in future payroll runs. This information will ensure that the correct wage subsidy can be calculated and paid to the employee.

For employees who were ceased from payroll and in receipt of the Pandemic Unemployment Payment (PUP), no retrospection will apply as the individual was already in receipt of income support payments. However, employers may rehire these employees. Once their PUP claim has been ceased with the Department of Employment Affairs and Social Protection, and the relevant information provided to Revenue by their employer, the TWSS will be applied for these cases.

Any retrospective subsidy payments due to impacted employees will be processed by Revenue in due course. This retrospection will apply from 26 March 2020, the date of return to employment or the date the employer was registered for the scheme, whichever is the latest.

[Ends 08/06/2020]