The Temporary Wage Subsidy Scheme (TWSS) is available to employees, whether full-time or part-time, who were on their employer payroll at 29 February 2020. This requirement is set down in Section 28 of the Emergency Measures in the Public Interest (COVID-19) Act 2020.
I am advised by Revenue that the person in question has been employed by two separate employers during 2020 (to date). She worked for her current employer from 14 April 2019 to 19 January 2020, from 17 March 2020 to 22 March 2020, and from 8 July 2020 onwards. She was employed by her previous employer from 16 January 2020 to 7 March 2020. As the person was not on her current employer’s payroll at 29 February 2020, it is not possible to provide access to the TWSS on her behalf.