The Temporary Wage Subsidy Scheme (TWSS), operated by Revenue, moved into its ‘Operational Phase’ on 4 May 2020 and applies to payroll submissions from that date.
The Operational Phase of the scheme will base the subsidy amount paid to each employee on each individual’s Average Revenue Net Weekly Pay (ARNWP) for January and February 2020, and the gross pay reported by their employer in the payroll submission, subject to the maximum tax-free amounts.
Features of the Operational Phase include:
From 4 May 2020, all eligible employers can download a CSV file from ROS, which includes details of the maximum personal subsidy amount, as calculated by Revenue, in respect of each employee, based on the employee’s ARNWP. The file will also contain details of the maximum weekly additional gross payment the employer can make while still receiving the full subsidy. The CSV file will only contain details of the employee’s employments with the specific employer that is downloading the file.
The CSV file can be downloaded in ROS by employers who are registered for Employer PAYE-Emp, and their agents:
Employers and agents should ensure that their payroll packages are up to date and can accept the Revenue CSV file.
A technical document describing the structure of the data contents of the CSV file is available on the Revenue website. Click here to see a sample CSV file.
If you require assistance in accessing these supports or with any challenges you currently face during this crisis, please contact a member of the tax team or your normal Crowe contact.