Temporary Wage Subsidy Scheme (TWSS)

Subsidy rates in the transitional phase

The transitional phase ran from 26 March to 3 May 2020.

The TWSS provided a maximum of €410 in respect of eligible employees for employers who operated the TWSS. This was regardless of whether the employer made an additional payment to the employee’s earnings or not.

Where your Average Revenue Net Weekly Pay (ARNWP) was:

  • less than or equal to €586 per week, a maximum subsidy of €410 was payable
  • greater than €586 and less than or equal to €960 per week, a maximum subsidy of €350 was payable.

From 16 April 2020, the wage subsidy was available to support employees whose pre-COVID salary was greater than €76,000 and post-COVID salary had fallen below €76,000. If your earnings had been reduced by:

  • less than 20%, no subsidy was payable
  • between 20% and 39%, a subsidy of up to €205 was payable
  • 40% or more, a subsidy of up to €350 was payable.

The maximum wage subsidy was calculated using the your ARNWP and any additional gross payment from the employer.

The subsidy was tapered to ensure that your net-weekly pay (additional payment and wage subsidy) did not exceed €960 net per week.

Tapering of the subsidy

Tapering 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.

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.

Next: Subsidy rates in the operational phase