Protected Leave and The Wage Subsidy Scheme (TWSS)

June 10, 2020

EMPLOYER UPDATE 


TEMPORARY WAGE SUBSIDY SCHEME 


MATERNITY RELATED AND OTHER PROTECTED BENEFITS


Over recent weeks it has been identified that the TWSS was unable to recognise persons on Protected leave who were not paid within the pay periods used for assessment. This has now been addressed on the 8th June. The changes are detailed below:


INCLUSION FOR BENEFIT


Where an employee returning to work after Maternity, Adoptive, Paternity or Parental leave, or directly related unpaid leave, or having received Health and Safety, Parent's or Illness benefit, it is understood that in some cases their income during the pay periods used for assessment, may have only consisted of the relevant benefit paid directly by DEASP, or may have been nil, where the employee, was on unpaid leave. As a result, the employee may not have been on the payroll on the 29 February, or been paid in January or February 2020 and, consequently, either did not qualify for the TWSS or qualified for a reduced subsidy.


WHAT CAN AN EMPLOYER APPLY FOR?

An eligible employer can request Revenue to treat an employee as an eligible employee for the purposes of this scheme where that employee returns (or is due to return in the coming weeks) to employment following; Maternity, Adoptive, Paternity or Parental leave, or directly related unpaid leave, or having been in receipt of Health and Safety, Parent's, or Illness benefit paid by DEASP for the month of February 2020.


An eligible employer wishing to include these employees in the scheme must make a request to include that employee in the scheme and provide details to Revenue through ROS MyEnquiries.


As part of the process the employer will confirm that the employee has returned to employment and, for the month of February 2020, was on Maternity, Adoptive, Paternity or Parental leave, or directly related unpaid leave, or was in receipt of Health and Safety, Parent's or Illness benefit.


WHAT WILL REVENUE PAY?

On receipt of each request, Revenue will check DEASP data to ensure that the employee was in receipt of Maternity, Adoptive, Paternity, Health and Safety, Parent's or Illness benefit payments or was off the payroll after receiving such benefits, whether the employee has returned to work and, also previous payroll submissions to ensure previous gross pay is comparable with that declared in the downloadable form by the employer. Revenue will determine a “Calculated Revenue Net Weekly Pay” (CRNWP) for each employee concerned. This is equivalent to the Average Revenue Net Weekly Pay (ARNWP) used in TWSS.


Using the CRNWP, Revenue will calculate the relevant employee’s Maximum Weekly Wage Subsidy (MWWS) and will provide this, along with other necessary information, to the employer.


MULTIPLE EMPLOYMENTS

Where a returning employee has more than one employment, Revenue will calculate the CRNWP at employment and employee level and provide information to each employer on the MWWS applicable for that employment. The subsidy will be backdated to the date of recommencement of employment or from 26 March 2020, whichever is the latest date.


EMPLOYEES RETURNING FROM LAY-OFF

In the case of individuals who had been in receipt of the Pandemic Unemployment Payment (PUP), no retrospection will apply for the periods the individuals had been in receipt of these income support payments. However, a subsidy may be included in future wage payments during the period of the scheme if the employee is no longer in receipt of PUP and has returned to employment.


Where a person has been paid their full pay and benefit entitlements while absent, the employer does not have to apply as, in these cases, full payroll details for this employee for January and February 2020 are available and these employees are already eligible for the scheme.


Revenue have stated that they will make best efforts to process applications for employees under these arrangements within a matter of days, with a view to finalising any claims for the employer’s next payroll run. Refunds in respect of previous pay dates will take longer to process and are expected to take a number of weeks.


More detailed information can obtained from: https://www.revenue.ie/en/employing-people/documents/pmod-topics/guidance-on-operation-of-twss.pdf


FURTHER DETAILS ON THE UPDATE OR ABOUT OUR SERVICES MAY BE OBTAINED FROM:

JOHN BARRY/TARA DALY/ HUGH HEGARTY AT TEL: 01 8870690


New paragraph

   

By Tara Daly June 13, 2025
When “Better Than Statutory” Really Matters
What Irish Employers Need to Know About the Employment (Contractual Retirement Ages) Bill 2025
By Tara Daly June 12, 2025
What Irish Employers Need to Know About the Employment (Contractual Retirement Ages) Bill 2025. The Irish government has taken a significant step forward in reshaping retirement policy in the workplace with the publication of the Employment (Contractual Retirement Ages) Bill 2025. Once enacted, this legislation will introduce a new employment right, allowing, but not obliging, employees to remain in work until they reach the State Pension age.
: A Practical Guide for Employers
By Tara Daly June 12, 2025
A Practical Guide for Employers. In today's dynamic workforce, fixed-term and specified purpose contracts have become a common feature across various sectors in Ireland. Whether it's covering maternity leave, managing seasonal workloads, or executing specific projects, these contracts offer flexibility to employers and opportunities to employees. However, it's crucial to understand the legal framework governing these contracts to ensure compliance and protect the rights of all parties involved.
First WRC Award in Right to Request Remote Working claim
By Tara Daly June 12, 2025
The Workplace Relations Commission (WRC) has issued its first award under the Work Life Balance and Miscellaneous Provisions Act 2023, and it's a timely reminder for employers across Ireland. Although multiple claims had previously been submitted to the WRC under this legislation, all were unsuccessful prior to this case.
How to Calculate Statutory Annual Leave in Ireland
By Tara Daly June 12, 2025
Annual leave entitlements are a fundamental part of every employee’s contract. But when it comes to calculating statutory annual leave, particularly for employees with variable hours, many employers are unsure of the rules
By Tara Daly May 13, 2025
What does this mean for Irish and UK Employers
By Tara Daly May 13, 2025
What Employers Need to Know
By Tara Daly May 13, 2025
A Temporary Relief for SMEs or Just Delayed Pressure?
Auto-Enrolment Delayed
By Tara Daly May 13, 2025
Auto-Enrolment Delayed. Why is there delays? when?
By Tara Daly May 1, 2025
At MSS The HR People, we often get asked, “What exactly is HR advice?” It’s a great question — and one that cuts right to the heart of what we do every day for our clients. What Is HR Advice? HR advice is professional guidance provided to employers and managers on how to manage people in the workplace. Whether you run a small business with a handful of employees or are a scaling SME with growing staffing needs, the right HR support can help you stay compliant, avoid costly mistakes, and build a high-performing team.  In this blog, we’ll break down what HR employer advice actually is, how to know when you need it, and what your options are for getting the right professional HR support - without hiring a full-time HR manager. It spans everything from recruitment and onboarding to performance management, employee relations, and employment law compliance. Good HR advice helps businesses stay compliant, make informed decisions, and avoid costly pitfalls. But more than that — great HR advice is practical, proactive, and tailored to your business needs. Types of HR Advice We Offer At MSS The HR People, we support clients with a broad range of HR issues. These include: Employee Relations – Managing grievances, disciplinaries, investigations, or conflict resolution. Performance & Conduct – Supporting managers with underperformance, absenteeism, or behavioural issues. Contracts & Policies – Drafting or reviewing contracts, handbooks, and HR policies to ensure legal compliance. HR Compliance – Advising on employment law updates and how to implement them in your business. Probation & Onboarding – Helping clients manage probation periods effectively and set new hires up for success. Redundancy & Restructuring – Providing guidance through challenging workforce changes. Everyday Queries – Whether it’s questions on annual leave entitlements, sick pay, or flexible working, no query is too small. What Do Clients Typically Contact Us For? Clients contact us when they: Need a second opinion or a clear interpretation of employment legislation. Are unsure how to approach a difficult conversation or situation. Want to ensure their HR practices are fair, consistent, and legally compliant. Are looking to reduce HR risk while improving employee engagement and culture. Have already worked out an approach and just want quick validation or a sounding board before taking action. Simply want quick, professional HR advice on tap. Why Is HR Advice Important? Irish employment legislation is constantly evolving - with updates to minimum wage, statutory sick pay entitlements, and gender pay gap reporting introduced so far this year – and it’s only April! Business owners are expected to keep up with these changes, ensure compliance, and handle any workplace issues appropriately. Getting it wrong can be costly. A poorly handled disciplinary, a missing contract, or a misstep during a redundancy process can result in: WRC (Workplace Relations Commission) complaints Penalties or fines Damaged reputation Low staff morale or high turnover HR advice ensures you don’t fall into these traps. Instead, it gives you the confidence to act decisively and fairly - whether you’re growing your team or managing a tough issue. How Do I Know If I Need HR Advice? Here are some of the most common signs that your business needs HR support: 1. You're Hiring or Growing Your Team Bringing on employees is a big step for any business. It’s important to have compliant employment contracts, solid onboarding processes, and clear expectations. If you're unsure where to start or want to do things right from the get-go, expert HR advice can set you up for success. 2. You Don’t Have Written HR Policies All employers should have clear policies in place such as an employee handbook, disciplinary procedure, grievance policy, absence management, and remote working guidelines. If you don’t have these in writing (or haven’t updated them in years), it’s time to get professional help. 3. You're Dealing with a Staff Issue If you're facing challenges like persistent absenteeism, underperformance, or conflict between employees, it can be difficult to know how to handle it correctly. HR consultants can guide you through fair processes, help you document everything, and reduce your legal risk. 4. You Want to Avoid a WRC Complaint If you’ve had a close call - or just want to make sure you're doing everything by the book - getting HR advice is a proactive way to protect your business and reduce the chance of ending up in front of the WRC. Not all HR support is created equal however, so it’s important to work with a provider who delivers straightforward, practical advice tailored to your business size and sector. The best HR Advice providers take a proactive (not just reactive) approach, providing practical tools like compliant templates, letters, and policies, along with training or coaching for managers when needed. Depending on your needs and budget, there are several ways to access HR support. One-off HR advice is ideal if you're dealing with a specific issue, such as a staff dispute or restructure, and need expert guidance. An HR health check or audit is a smart starting point if you're unsure about compliance, offering a full review of your contracts, policies, and procedures with a clear action plan. For ongoing peace of mind, many businesses opt for outsourced HR support, giving them access to expert advice without the cost of hiring in-house. Retained HR consultancy offers regular, tailored support for businesses that are growing or managing complex employee relations on an ongoing basis. How to Get Started Start by assessing your current situation. Do you need help with a one-off issue, like a disciplinary meeting? Or are you looking for ongoing HR support for your business? Make a list of your concerns: lack of policies, recruitment headaches, managing performance, or dealing with absence or sick leave. The more clarity you have, the more focused your consultant’s advice can be. Ready to Take the Headache Out of HR? As we have identified, getting HR advice isn’t just about avoiding fines - it’s about creating a better place to work, retaining great talent, and freeing you up to focus on growing your business. At MSS – The HR People, we offer expert HR support for employers that’s clear, compliant, and commercial. From one-off consultations to fully outsourced solutions, we’re here to help you get HR right. Ready to get started or just want to have a quick chat about your HR challenges? Contact us today to arrange a free discovery call. Whether you’re an SME owner, a manager navigating a tricky staff issue, or an organisation looking to strengthen your HR framework, MSS The HR People is here to help.
More Posts