Revenue will facilitate employers who wish to pay employees’ 2020 tax liabilities. This applies to Income Tax (IT) and Universal Social Charge (USC) liabilities which arise due to the TWSS.

Employers must engage directly with employees and agree the method to pay the liability involved.

In mid-January 2021, Revenue will make a Preliminary End of Year Statement for 2020 available for each employee. This will assist in determining the amount of IT and USC due.

All employees, including those who benefited from the TWSS, can view their Preliminary End of Year Statement in MyAccount. Each employee will be able to see if there is an underpayment of IT or USC arising due to the TWSS.

How to pay an employees’ tax liabilities

Provide funds to each employee to meet their IT and USC liabilities, as shown in their Preliminary End of Year Statement. Each employee must then pay their liability via RevPay.


Amend your last payroll submission of 2020. You must add additional ‘IT paid’ and ‘USC paid’ that equals the liability shown on the Preliminary End of Year Statement.

The employee’s Preliminary End of Year Statement will be recalculated subsequently. This will show the additional IT and USC liabilities paid directly by you.

For both options above, each employee must complete their 2020 Income Tax Return.

Note: This facility is limited to payments made by employers on behalf of their employees up to end June 2021.

Documentation and Records

You must retain copies of any documentation and records covering your:

  • engagement with your employees about these arrangements
  • agreement to undertake these payment arrangements.

Further reading: Temporary Covid-19 Wage Subsidy Scheme,

Should you have any questions related to TWSS and payment of tax liabilities, contact us by email at or call 0818 303087

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