Information about the Temporary Wage Subsidy Scheme (TWSS)


The TWSS ended on 31 August 2020 and was replaced by the Employment Wage Subsidy Scheme. The information on this page is for reference purposes.

Revenue operated the TWSS from 26 March 2020 to 31 August 2020. The TWSS replaced the Employer COVID-19 Refund Scheme. It enabled employers that were affected by the pandemic to:

  • give significant supports directly to their employees 
  • keep their employees on the payroll throughout the pandemic. This meant employers could retain links with employees for when business picked up after the crisis.

Employers who were able to do so, could make an additional payment, with each wage subsidy, to employees.

Revenue reimbursed the employer for the wage subsidy they paid to employees after receipt of the payroll submission.

Details on the operation of the TWSS are available in the further guidance section.