Brendan Howlin
Ceist:68. Deputy Brendan Howlin asked the Minister for Finance if a person (details supplied) is eligible to avail of the wage subsidy scheme; and if he will make a statement on the matter. [7669/20]
Amharc ar fhreagraWednesday, 27 May 2020
Ceisteanna (68)
Freagraí scríofa
The Temporary Wage Subsidy Scheme (TWSS) was introduced by the Emergency Measures in the Public Interest (Covid-19) Act 2020. This scheme provides the payment of income supports to employers in respect of eligible employees where the employer’s business activities have experienced significant negative disruption due to the coronavirus pandemic.
The TWSS is operated by employers through their payroll system, thereby ensuring employees will be in receipt of the subsidy payment along with any other payments made by their employer. The employer must include the subsidy as part of employees’ wages and show the amount of the subsidy paid to the employee on the employee’s payslip.
The key eligibility criteria for the scheme are that –
- the business is suffering significant negative economic impact due to the pandemic,
- the employees were on the payroll at 29 February 2020 and were included on a payroll submission in February 2020, and
- the employer had fulfilled its PAYE reporting obligations for February 2020 by 1 April 2020.
I am advised by Revenue that in relation to the person in respect of whom details are supplied, it is a matter for that person’s employer to apply for the TWSS for this person through the submission of the employer’s payroll to Revenue. In applying for the TWSS for this and other employees it is important that the PRSI Class J9 be used on the payroll submission for all employees for whom the TWSS is being sought.
An employer is required to issue a pay slip to each employee for each pay period. The employer is required to separately disclose the amount of the subsidy payment and any additional payment paid by the employer to the employee on the face of the pay slip document. The employee can verify each payment made by the employer by reference to the pay slip document issued by the employer.
I am advised that Revenue has attempted to contact the person whose details were supplied by the Deputy and will continue to do so. The person can, if they wish, provide Revenue with a copy of their payslips for past pay periods and other relevant details to assist with the review procedures being undertaken by Revenue in this case.
Question No. 69 answered with Question No. 64.
Question No. 70 answered with Question No. 38.