Temporary Wage Subsidy Scheme (TWSS) reconciliation


Reconciliation is the final phase in the TWSS programme. It will determine:

  • the liability of any employer who was overpaid TWSS
  • or
  • any final amounts of TWSS owing to employers.

The TWSS reconciliation period opened on 22 March 2021 and concluded on 30 June 2021.

 The TWSS reconciliation process ensure there is an accurate reconciliation between the:

  • subsidy amounts paid by Revenue to employers
  • and
  • subsidy amounts that were properly payable to employers for relevant employees and paid to those employees.

Your reconciliation information, which is available on Revenue Online Service (ROS), includes:

  • the total TWSS amount paid to you by Revenue
  • the total TWSS amount payable in respect of your employees
  • the total TWSS paid by you to employees, according to the subsidy paid data you have provided
  • and
  • details of any difference between these amounts (the reconciliation balance).

The reconciliation balance is based on the information that you provided to Revenue. Employers were required to provide accurate details of the subsidy actually paid to their employees.

If you failed to report some or all subsidy payments to your employees, the unreported subsidy is treated as unpaid in the calculation of your reconciliation balance.

The subsidy paid data you submitted is available in the ‘My Services’ tab in ROS, under the ‘Employer Services’ category and at the ‘TWSS Reconciliation’ link.


Employers should download and keep a copy of their Rreconciliation detail CSV file for their records as this will not be available following the completion of Reconciliation.

Some employers will have a reconciliation balance to repay to Revenue. This TWSS liability is automatically warehoused for employers who are:

  • managed by Revenue's Business or Personal Division
  • or
  • already availing of debt warehousing.

Other employers may still apply for debt warehousing if they meet the general criteria.

For employers who are owed a further amount of TWSS, this amount will be paid by Revenue where all subsidy paid data has been reported.


The TWSS Employer Reconciliation Guidance includes guidance on the ROS reconciliation screens, the contents of the reconciliation file and the reconciliation process.

Next: Why does a reconciliation balance arise?