Women returning from maternity leave now included in TWSS

Revenue has changed the Temporary Wage Subsidy Scheme (TWSS) to now include people on maternity or other related leave or where an employee was in receipt of Illness or other benefits paid by the Department of Employment Affairs & Social Protection (DEASP).

For each employee returned to the payroll by the employer, Revenue will apply the scheme retrospectively from 26 March 2020, the date of return to employment or the date the employer was registered for the scheme, whichever is the latest.

Prior to this change, women who were on unpaid maternity leave were not eligible for the scheme, and women who were on paid maternity leave were only entitled to a fraction of their former salary.

People who were on paternity leave, illness benefit or off-pay leave were also not eligible until this new amend to the scheme.

Employers wishing to provide the subsidy to an employee returning from maternity or adoptive leave since 26 March, or having received certain DEASP benefits, should log on to ROS myEnquiries, click ADD “A New Enquiry” and select the current category “Covid-19: Temporary Wage Subsidy”, Subcategory: “TWSS - Maternity and other Benefits”.

Revenue will manually calculate a net weekly pay for each employee concerned and will create a revised ‘csv file’ for the employer.

Further guidance on the new arrangements can be found in Revenue’s FAQ's on Guidance on the Operational Phase of the Temporary Wage Subsidy Scheme.

If you require assistance with any challenges you currently face during this crisis, please contact a member of the tax team or your normal Crowe contact.