Revenue have now issued version 17 of the FAQ’s in relation to the guidance on the operational phase of the Temporary Wage Subsidy Scheme.

The latest update clarifies the treatment of a re-hire where they are hired mid-month and the payroll is not a weekly payroll. In addition there is further guidance where an employee received a payment from DEASP, some updates on leavers and the facility to repay over-payment received in the early phase of the TWSS

The guidance document now runs to 76 pages which is indicative of the complexity of the scheme. Revenue are currently in the process of carrying out their compliance checks.

The full document is available at https://www.revenue.ie/en/employing-people/documents/pmod-topics/guidance-on-operation-of-twss.pdf