The Temporary Wage Subsidy Scheme (TWSS) was introduced by Government to provide financial support to workers in response to the Covid-19 Pandemic. The operation of the scheme is provided for in Section 28 of the Emergency Measures in the Public Interest (Covid-19) Act 2020.
The scheme is administered by the Revenue Commissioners and is to run from
26th March 2020 to the
end of August as recently
announced by the Minister for Finance and Public Expenditure and Reform. The scheme comprises two phases;
- Phase 1 – 26th March 2020 to 3rd May 2020
- Phase 2 – 4th May 2020 to end of scheme
The TWSS is now in the second phase – ‘Operational Phase’ which runs from the 4
th May 2020 when it moved to a subsidy payment based on each employee’s normal net weekly pay. The Revenue Commissioners have issued
general information on the operation of the TWSS, including
- Key features of the scheme;
- Who does the scheme apply to;
- Qualification for the scheme;
- Registering for the TWSS;
- Operation of the scheme from 26th March;
- Operation of the scheme from 4th May; and
- Compliance programme.
The Revenue Commissioners have also produced guidance for employers on the
operational phase of the temporary covid-19 wage subsidy scheme (version 16) and
guidance on employer eligibility and supporting proofs
In addition the Revenue have published a
guide (version 5) for employees whose employers have been impacted by Covid-19 and are availing of the temporary wage subsidy scheme.
Compliance Programme
The Revenue Commissioners recently announced, in
eBrief 117/20, that it will be conducting a programme of compliance checks on all employers availing of the scheme. Letters will issue to employers and their agents through the ROS inbox.
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