Temporary Wage Subsidy Scheme (TWSS)

Subsidy rates in the operational phase

The operational phase ran from operational phase 4 May to 31 August 2020. 

New rates were applied to payrolls submitted after 4 May, with a pay date on or after that date. There was no backdating of the new rates.

The rates depended on your Average Revenue Net Weekly Pay (ARNWP).

Rates if your ARNWP was less than or equal to €586

If your ARNWP was:

  • less than or equal to €412, you would have received a subsidy of 85% of your ARNWP up to a maximum of €350 per week
  • more than €412 and up to €500, you would have received a flat rate of €350 per week
  • more than €500 and up to €586, you would have received 70% of your ARNWP up to a maximum of €410 per week.

Rates if your ARNWP was more than €586

The wage subsidy did not exceed €350 per week. It was calculated with reference to the additional payment from your employer and its effect on your average weekly pay.

If your employer paid an additional payment that equated to an amount:

  • up to 60% of your net-weekly earnings, you would have received a wage subsidy of €350
  • that was more than 60% but not more than 80% of your net-weekly earnings, you would have received a wage subsidy of €205
  • that was more than 80% of your net-weekly earnings, you would not have received a wage subsidy.

Tapering of Subsidy

Tapering of the subsidy was applied where any additional payment from your employer plus the wage subsidy exceeded your ARNWP.

This was calculated by subtracting the additional payment by your employer from your ARNWP. It ensured that you were not better off under the TWSS than if your normal pay arrangements had applied.

The single exception to tapering was where the additional payment when added to the wage subsidy did not exceed €350 per week.

Additional information

Revenue published a series of Frequently Asked Questions for Employees whose employers availed of the TWSS.

If you need any further clarification, contact Revenue by submitting your query through MyEnquires in myAccount.

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