List of employers who received payments under TWSS
Section 28(8) of the Emergency Measures in the Public Interest (Covid 19) Act 2020 requires Revenue to publish a list of the names and addresses of all employers who registered for and received funding under the Government’s Temporary Wage Subsidy Scheme (TWSS) which was in place from 26 March 2020.
The legislation as set down only provides for the publication of the names and addresses of employers that received TWSS payments. Revenue is obliged to observe taxpayer confidentiality in accordance with Section 851A of the Taxes Consolidation Act 1997 (TCA) in respect of all other details, for example, in relation to the amounts of subsidy paid.
Not all employers who registered for TWSS are included on the published list. The reasons for this are:-
- Some employers registered for TWSS but did not receive any payment under the scheme.
- Some employers initially received payments under the scheme but subsequently completed a process of 'reversing out' of the scheme. In accordance with published Revenue Guidance, employers are considered to have 'reversed out' of the scheme where they completed a series of steps that ultimately ensured that they derived no benefit from the scheme.
As part of the 'reverse out' process, in addition to repaying the full amounts of TWSS received, employers are also required to make good on any shortfall of employers’ PRSI contributions and employees’ PAYE, USC and PRSI deductions arising from their participation in the scheme. Where these steps are completed, employers will have restored their own and their respective employees’ tax and social insurance position to where they would have been had they never participated in TWSS.
In circumstances where employers have engaged with Revenue and are still completing the 'reverse out' process, they are excluded from the published list at this point. However, they will be added to the published list if the process is not completed within agreed timelines.
Employers that repaid the amounts of TWSS subsidy received and who have completed some of the 'reverse out' steps, for example paying any shortfall of employer PRSI, but who subsequently confirmed that they do not wish to complete the process are included in the published list.
Employers who are ineligible for the scheme will be required to refund all TWSS and make good all underpaid PRSI. Publication on this list will not negate this process.
The names of employers are presented on the published list in alphabetical order. The name and address shown for each employer is the current name and address held on Revenue’s records. Where a business has more than one employer registration that received TWSS payments, each one is listed separately on the published list.
It is important to note that the inclusion of employers in the published list relates to the receipt of TWSS payments only and is not in any way reflective of their tax compliance position.
Finally, individual employees can see the amount of TWSS claimed by their employer on their behalf by examining their pay slip or by logging on to their Revenue myAccount .