Temporary COVID-19 Wage Subsidy Scheme (TWSS)

Qualifying criteria for employees

Note

The TWSS ended on 31 August 2020 and was replaced by Employment Wage Subsidy Scheme. The information on this page is for reference purposes.

The TWSS was initially confined to employees:

  • who were on the employer’s payroll as at 29 February 2020
  • and
  • for whom a payroll submission was made to Revenue in the period from 1 February to 15 March 2020.

Employees who were claiming Pandemic Unemployment Payment (PUP)

An employee who was claiming the PUP from Department of Employment Affairs and Social Protection (DEASP) could not be included in the TWSS. If an employee had been previously laid off and re-hired, the employee qualified for the TWSS when their DEASP claim ceased.

Employees who were not on payroll 29 February 2020

Following announcements by the Minister for Finance and Public Expenditure and Reform, Revenue implemented changes to the TWSS. These changes accommodated employees returning to work, who were not on their employer’s payroll on 29 February 2020.

Employees returning to work following a specific period of absence

After an announcement on 29 May 2020, employers could include employees who were returning to work:

  • following a period of Maternity, Adoptive, Paternity, Parental or related unpaid leave
  • having been in receipt, for the month of February 2020, a payment by the DEASP for:
    • Health and Safety
    • Parent's Benefit
    • Illness Benefit.

For each employee returned to the payroll, Revenue applied the TWSS retrospectively to whichever was the latest of:

  • the date of return to employment
  • 26 March 2020.

Employers could apply for these employees returning to work through ROS.

Apprentices returning to work

After an announcement on 23 June 2020, employers could include apprentices who were:

  • on an apprenticeship education and training programme run by SOLAS
  • and
  • not on their main employer’s payroll in February 2020.

For each apprentice returned to the payroll, Revenue applied the TWSS retrospectively to whichever was the latest of:

  • the date of return to employment
  • the date the employer joined the TWSS
  • 26 March 2020.

For apprentices who were ceased from payroll and in receipt of the PUP no retrospection to the TWSS applied. However, employers could have rehired these apprentices and operated TWSS.

Employers could apply for apprentices returning to work through ROS.

Next: Registration, operation and taxation of the TWSS