The Irish Revenue has announced that it will allow access to the Temporary Wage Subsidy Scheme (TWSS) for certain employers who missed the March 15 payroll deadline.

The TWSS was introduced on March 26, 2020. It enables employees whose employers are affected by the pandemic to receive support directly from their employer. A business must declare to Revenue that they have experienced a minimum 25 percent decline in turnover to be eligible for the scheme.

The scheme applies to employees who were on the employer’s payroll at February 29, 2020, and for whom a payroll submission has been made to Revenue for the period from February 1, 2020, and March 15, 2020.

On April 24, Revenue said that it has considered representations from and on behalf of employers who have not met the reporting conditions and are therefore unable to access the scheme.

Revenue said that it will permit such employers to access the scheme provided that the employees in question were included on the payroll on February 29 and that the February 2020 payroll submission was submitted to Revenue before April 1. Payroll submissions for all previous months must have been submitted to Revenue before March 15.

Revenue advised employers wishing to avail themselves of TWSS payments that they should ensure eligible employees are set to “J9 Pay Related Social Insurance class” on future payroll submissions.

Employees who were laid off after February 29, 2020, may be taken back onto the payroll for the purposes of the TWSS. Employees who have received COVID-19 Pandemic Unemployment Payments (PUP) and who are subsequently rehired by their employer must cease claiming the PUP. Revenue and the Department of Employment and Social Protection are sharing information to identify duplicate payments across both schemes.