Minister for Finance, Paschal Donohoe T.D. confirmed in a response to Parliamentary questions, on Tuesday 17 June, that TWSS payments will not be clawed back where the employee is subsequently laid off.

While the TWSS was introduced in recognition of the need to protect the relationship between employee and employer, the Minister clarified “maintenance of the employment relationship for a specific period of time is not one of the criteria for eligibility for the TWSS.” Accordingly, no “clawback mechanism” will be implemented to recover TWSS payments made to employers for employees who are subsequently laid off.

Further parliamentary questions on the TWSS related to the payment of bonuses to employees. The Minister confirmed that “bonuses, commissions and other once off payments” are included in the calculation of ARNWP and payments of wages and bonuses above the ARNWP are likely to exceed threshold limits, giving rise to tapering adjustments.

Further details can be found in the written answers to Parliamentary questions at questions 101 and 102.