Readers are advised that all updates were correct at the time of writing.

Further guidance on the operational phase of the Temporary Wage Subsidy Scheme (TWSS) continues to be published by Revenue. The updates include guidance on;

• eligible employees now on leave from employment (FAQ 4.6.3),
• refunds to employers from the transitional phase (FAQ 4.13),
• subsidy refunds (FAQ 5), and
• information on viewing payroll submissions and refunds on J9 submissions in ROS and on distinguishing subsidy refunds from an employee’s tax refund (Appendix 4).
• employers ceasing the scheme (FAQ 2.13),
• the treatment of rehired employees (FAQ 2.8),
• additional gross payments (FAQ 2.1), and
• the ROS Statement of Account (FAQ 5.7).

We recommend that members familiarise themselves with the updates to Revenue’s FAQs on the TWSS.