To include employees rehired post 1 May in the Employer CSV file, employers should ensure that the rehired employees are on the Payroll and an RPN has been received one working day prior to first payroll payment. Since 21 May 2020, Revenue is refreshing the Employer CSV file daily to include the rehired employees notified to Revenue. Employers will receive a notification from Revenue when an updated Employer CSV file is available for download. Information on the calculation of the subsidy due to such employees can be downloaded now via ROS.

Revenue also issued a press release to advise that the information relating to the calculation of the correct subsidy due for employees who were laid off and subsequently rehired from 1 May 2020, has been provided to employers.