I propose to take Questions Nos. 399 and 400 together.
The Temporary Wage Subsidy Scheme (TWSS), which was provided for in section 28 of the Emergency Measures in the Public Interest (COVID-19) Act 2020, expired on 31 August 2020. Of necessity, the underlying legislation and the scheme itself were developed very quickly, having regard to the urgent Government objective of getting much needed assistance to employers and employees, where businesses had been seriously affected by the pandemic.
The amount of subsidy payable to eligible employees was based on their ‘average revenue net weekly pay’ (ARNWP) for January and February 2020, as returned by the employer to Revenue through the real-time PAYE system. The ARNWP calculation was based on the number of insurable weeks within the January/February period rather than the pay frequency used as this was a more accurate and consistent method across all types of employees.
I have been advised by Revenue that there was no evidence during the TWSS compliance programme or otherwise that would suggest that the formula artificially inflated the ARNWP compared to an employee who was paid on a weekly or a monthly basis. Furthermore, the questions of an individual’s entitlements and rights in an employment context, what wages an employer would be legally obliged to pay employees in respect of hours worked and an employer’s capacity to pay wages to employees in the light of the impact of the Covid-19 pandemic on the employer’s business were all matters that were outside the remit of the TWSS.
