Revenue updates TWSS Employer Eligibility Guidance

The COVID-19 Temporary Wage Subsidy Scheme (TWSS) is available to employers across all sectors, excluding the Public Service and Non-Commercial Semi-State Sector. To qualify for the scheme, a business must be experiencing a significant negative economic disruption due to the COVID-19 pandemic.

Revenue’s priority is to support businesses through the scheme and has today (20/04/2020) set out additional guidance on Revenue’s approach to confirming employer eligibility and examination of supporting proofs. The guidance includes information in relation to the following:

• Confirmation that the determination of a 25% reduction in turnover or customer orders may be applied at the level of the company or, if a company is formally structured into individual Business Divisions, at the level of the individual Business Division.
• Sectoral based examples to assist employers considering a reduction in customer orders as the basis for eligibility for the scheme.
• Retention of employees having regard to corporate structures, company reconstruction and employee services provided by an associated company.

Revenue’s updated guidance in relation to TWSS Employer Eligibility can be found on Revenue’s website.

[Ends 20/04/2020]