Repayment to Revenue of subsidy amounts
The TWSS ended 31 August 2020 and was replaced by the Employment Wage Subsidy Scheme.
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 a facility in Revenue Online Service (ROS) to make these repayments.
How to make repayments
Sign into your ROS account and in Payments & Refunds:
- select 'TWSS (Employer) 2020'
- '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 your ROS Statement of Account but will be allocated to your TWSS balance.
You should not use the Revenue bank account details previously provided for repayments of TWSS.
What must be included in the repayment?
When making a TWSS repayment ensure that only amounts of the TWSS payments are repaid to Revenue. Do not include any payments in respect of Income Tax (IT) and Universal Social Charge (USC) that were refunded.
Repayment of IT or USC
You must repay IT or USC separately, using 'PAYE-Emp' in ROS. This will ensure the payment is correctly reflected in the employer’s 'PAYE-Emp' balance.
If you have already made a repayment
You may have previously made a repayment of TWSS to Revenue using a bank transfer and have not yet advised Revenue of the payment. If this is the case, send confirmation to the Collector General's Office, in myEnquiries in ROS:
- select 'Other Than Above'
- select 'Covid Duplicate Refund'
- provide details of the payment including the relevant Payroll Run Reference.