Temporary Wage Subsidy Scheme (TWSS) reconciliation


Reconciliation is the final phase in the TWSS programme. It will determine:

  • the liability of any employer who was overpaid TWSS
  • or
  • any final amounts of TWSS owing to employers.

The TWSS reconciliation period opens on 22 March 2021 and concludes on 30 June 2021.


As an employer, you have until 30 June 2021:
-to review your TWSS reconciliation information
-to correct any omissions in the reporting of subsidies paid

-accept the reconciliation balance on the Revenue Online Service (ROS).

If you do not take any action by that date, Revenue will take it that you agree with the reconciliation balance. 

 The TWSS reconciliation process will ensure there is an accurate reconciliation between the:

  • subsidy amounts paid by Revenue to employers
  • and
  • subsidy amounts that were properly payable to employers for relevant employees and paid to those employees.

We will send a notification to your ROS Inbox when your reconciliation information is available on ROS.

Your reconciliation information on ROS will include:

  • the total TWSS amount paid to you by Revenue
  • the total TWSS amount payable in respect of your employees
  • the total TWSS paid by you to employees, according to the subsidy paid data you have provided
  • and
  • details of any difference between these amounts (the reconciliation balance).

The reconciliation balance is based on the information that you provided to Revenue. Employers were required to provide accurate details of the subsidy actually paid to their employees. If your data is not correctly reported or not reported at all it can result in:

  • an incorrect reconciliation balance for you
  • and
  • incorrect end of year tax liabilities for your employees.

During the reconciliation period, you can review and correct the subsidy paid data you submitted to ensure that it is complete. Any changes made by you will be reflected immediately on ROS.

It is vital that you report all subsidy payments that you have made to your employees. If you fail to report some or all subsidy payments, Revenue will recoup the unreported subsidy amounts from you.

Some employers will have a reconciliation balance to repay to Revenue. Once employers accept the reconciliation balance, the TWSS liability will be automatically warehoused for employers who are:

  • managed by Revenue's Business or Personal Division
  • or
  • already availing of debt warehousing.

Other employers may still apply for debt warehousing if they meet the general criteria.

For employers who are owed a further amount of TWSS, this amount will be paid by Revenue after they accept their reconciliation.


The TWSS Employer Reconciliation Guidance includes guidance on the ROS reconciliation screens, the contents of the reconciliation file and the reconciliation process.

Further guidance is available in the Employer Guidance Document

Next: Why does a reconciliation balance arise?