The second phase of the Temporary Wage Subsidy Scheme (TWSS) is being implemented from next Monday the 4th of May 2020.
On the 4th May, Revenue will issue a CSV file to every employer to be to be loaded onto their payroll packages. (The file will be sent through the Employer’s Revenue Record on ROS). The list will be created based only on employees that are on the Employer’s record as of Friday the 1st of May. This will form the basis for all subsidy payments going forward.
It will not be possible to add any further employees to the list after this date, even if they would have qualified for TWSS as being employed in January February. (The base period for the AWRNP)
If an employer has ceased any employee on the payroll to allow them to claim the €350 Covid19 Pandemic Unemployment Payment (PUP), then they should be “rehired” on the payroll before Friday the 1st of May. The word “rehired” in this instance does not necessarily mean that the employee is back on the payroll or in receipt of wages from the employer, only that they are listed as an employee for the purpose of this scheme.
Employees should be “rehired” if the Employer even remotely thinks that employee would be needed before the expiry of the TWSS scheme, so that the TWSS subsidy can be claimed on the wages paid to that employee.
This rehiring only records the employee on the employers register and will not affect their entitlement to the €350 PUP. The Department of social Welfare is being made aware by Revenue that just because people are being rehired back on payroll packages, they are not actually being re-hired.