The Temporary Wage Subsidy Scheme (TWSS) which operated from 26 March 2020 to 31 August 2020,
enabled employees, whose employers were negatively affected by the Covid-19 pandemic, to receive
significant supports directly from their employer through the payroll system.

Employers are reminded that they are required to report the actual subsidy paid to employees, for each pay
date. Firstly, this essential information will be used to reconcile and determine the amount, if any, due back to
Revenue from employers or any additional subsidy that may be due to employers. Secondly, this information
will be used to update employees’ records with the subsidy amount actually received in order to correctly
charge income tax and Universal Social Charge (USC), as part of the End of Year review.

To date, Revenue has received subsidy paid data in relation to 4.96m (80%) of TWSS related payslips.

Reporting Subsidy Paid data:
Employers can report the subsidy they actually paid to employees, to Revenue by:
– Direct reporting through payroll submission
– Direct entry in ROS payroll reporting
– Subsidy CSV file upload (see link to Reporting Subsidy paid data to Revenue).

Negative amounts should not be reported for subsidy paid.

The deadline for returning all Subsidy paid information to Revenue is 31 October 2020. However, in
recognition that the current level of restrictions may create additional difficulties for employers Revenue
requests that all employers make their best efforts to submit all remaining data by that deadline or shortly

Revenue will reconcile all active payslips submitted by employers. The sum of the subsidy payable amounts
will be compared to the subsidy amounts paid by the employer to employees, and a Statement of Account will
be sent to the employer’s ROS inbox. Any under/over refund will be paid/repaid to/by the employer.

Employers can now view the ‘subsidy paid’ reported by them via the’ CSV subsidy paid’ upload function at
payslip level in the ROS payroll screens. All payslips will now be updated in realtime and the data will be visible
to employers.

Failure to provide subsidy paid data to Revenue
If an employer fails to provide this information in full to Revenue, and where Revenue has paid an employer
a temporary wage subsidy amount in relation to a specified employee, Revenue will seek to recoup from
that employer, the total temporary wage subsidy paid plus related interest charges

Detailed information regarding the TWSS Reconciliation Process can be found at or

in Section 6 of the Employer FAQ Guidance Document V18 at documents/pmod-topics/guidance-on-operation-of-twss.pdf.