Keeping you up to date with upcoming changes in the Wage Subsidy Scheme we want to draw your attention to any employees that you may have ceased on payroll (cessation notification issued to Revenue).

COVID-19: Important Notice – Employees who are rehired after the 1st May might not be eligible for the Temporary Wage Subsidy Scheme

On Monday 4th May the Temporary Wage Subsidy Scheme (TWSS) will switch over from what is called the “Temporary Phase” to the “Operational Phase”.

One of the key differences between the temporary and operational phases is that on the 4th of May Revenue are going to provide each employer with a list of employees (by means of a CSV file) who are eligible to receive a subsidy payment.

This list is going to be generated by Revenue over the weekend and will be based on the employments that are registered with each employer on the evening of Friday 1st May.

If an employee is not on that list then the employer will not receive any subsidy payments for that employee from the 4th May.

If you have ceased employments in Payroll and notified Revenue of those cessations so that they could receive the Pandemic Unemployment Payment from The Department of Social Welfare (DEASP) then these employees will not be in your CSV file. However, if you simply laid employees off but did not cease them on Payroll/Revenue then you have nothing to worry about – these employees will be in your CSV file.

If you have issued such cessations, and you plan to rehire these employees in the near future and avail of the subsidy we would recommend that you re-commence (or rehire) these employees in Payroll and notify Revenue of the new employments.

Re-Commencing or rehiring these employees will not effect their Pandemic Unemployment Payment (PUP). PUP payments will only be stopped when you actually pay the employee, not when you register a new employment.

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