See below links for the latest information from Revenue.
Guidance from Revenue
https://www.revenue.ie/en/employing-people/documents/pmod-topics/guidance-on-operation-of-twss.pdf
Revenue have recommended that any queries regarding TWSS Reconciliation be made via MyEnquiries and not via phone.
- Select that the query relates to ‘Employers’ PAYE’ and more specifically ‘TWSS + Reconciliation’ and provide as detailed a description as possible including the Employee’s PPSN and pay date, where appropriate.
- Revenue will filter such MyEnquiries and have dedicated TWSS Reconciliation teams available to review and better assist these cases.
All guidance issued here by Big Red Book is subject to Employers and Employees qualifying for the scheme. It is also subject to a certain amount of assumption in the questions asked.
Participant’s Questions:
Q. Can i please ask, on the Reconcilation, why would there be a difference between the difference paid to employees and paid to you on the reconcilation?
A. During the transitional phase Revenue paid 410 for each employee as they did not know what the individual wage subsidy was at that time.
Q. Under refund not allowed – it says previous payslip not in time widow, what does this mean and how can it be fixed thanks.?
A. There can be several reasons for this. See section 6 of Revenue’s Guidance pdf. Revenue would need to be contacted regarding fixing this.
Q. How should BIK have been handled as regards the TWSS???
A. BIK reporting could be suspended under TWSS and reported later in the year, in a lump sum if necessary.
Q. Why is payroll payslip not showing the full amount paid for the year? employee paid about 14k but only showing 7k on payslip?
A. TWSS wage subsidy was a non gross payment would not show on a payslips Year to Date.
Q. If we reported the TWSS back in October, do we have to do anything more?
A. We’d recommend checking you are happy all payslips have been reported, ie there are no ‘Unreported’ amounts but otherwise there should be little or nothing to do.
Q. If you have uploaded the csv file and details are up on the revenue do you have to finalise reconcilation now?
A. Yes. You have until June 30th to finalise.
Q. For first 6 weeks of the TWSS, Revenue paid each organization 410/employee regardless of the subsidy entitlement??
A. Yes. They had no way of knowing what wage subsidy was payable at that time.
Q. I seem to remember reconciling the TwSs for the period march -Aug 2020. is that possible?
A. The reconcilation phase started on 22nd March 2020. You can download the Reconcilation from ROS.
Q. I checked and it says zero amount owed – does that mean I have to do nothing?
A. You can accept the reconcilation if you are satisfied that everything is correct.
Q. On the Revenue CSV is shows UNREPORTED for April & May but on BRB payroll it states WAGE SUBSIDY C19 on the payslips for this period. was there a mismatch in the reporting?
A. In April and May there was no facility to report the Wage Subsidy paid. There is a facility to re-submit in BRB for these payslips or you can use Wage Subsidy Enquiry to create a CSV to upload to Revenue with these values.
Q. If ROS already contacted us about one employee who was entitled to a payment and we made the report with their help but see that the csv file is still showing unreported, should we re contact ROS or just wait?
A. That sounds like a case worker case – Revenue will contact you once completed, or you could open an enquiry via my enquiries.
Q. Does the TWSS reconciliation refers only to the subsidy amount received from Revenue. Just want to clarify that it doesn’t include the funds received to cover staff tax refunds ?
A. It does not include employee tax refunds.
Q. Can I now report it through BRB and if so, How??
A. Wage Subsidy Enquiry has an option to create CSV for upload to Revenue.
Q. It just shows July- August should it show anymore periods?
A. If you only started with TWSS in July that would be correct. TWSS ended on August 31st.
Q. Do we have any EWSS reconcilation to do?
A. At the moment no there is no reconciliation required for EWSS.
Q. Is there a report in Big Red Payroll TWSS reconcilliation that should match the reconcilliation report in ROS?
A. The Wage Subsidy Enquiry in Payroll can be used to view each payslip with a wage subsidy amount.
Questions answered live during the webinar:
Q. If using Debt Warehousing how long do you have to pay at 0%?
A. Contact Revenue regarding Debt Warehousing
Q. How do we pay amount due to revenue?
A. Employers, and their TWSS linked ROS Agents, will be able to make TWSS payments via RevPay using credit card, debit card or bank account.
Q. How do I know there are no unreported amounts?
A. In the Subsidy Paid column in the CSV it will show ‘Unreported’ in this column.
Q. How does a difference between subsidy paid by employer and subsidy payable per Revenue arise?
A. Generally, in the transitional phase Revenue paid €410 per eligible payslip but this was an overpayment and leads to the difference in the majority of cases. There are many other possibilities which would be seen in limited circumstances. If you have any queries, contact Revenue via MyEnquiries.
Q. I understood that eveyone was entiled to €350 whether by applying directly or through payroll?
A. Unsure of this, €350 was the PUP payment and was not TWSS. Suggest reviewing with Revenue.
Q. Do you have to pay by 30th of June or only accept the reconciliation?
A. By accepting the reconciliation a Statement of Account will issue. This either needs to be paid or another arrangement must be made with Revenue, such as debt warehousing.
Q. It now appears that the reconcillation is taking the figure from May on?
A. Unsure of this Questions and suggest contacting Revenue via MyEnquiries.
Q. I believe Revenue are preparing a Phased Payment facility. Any news on that at this stage?
A. We would suggest contacting Revenue via MyEnquiries for any information on making payments, or payment arrangements.
Q. Why are subsidy amounts already repaid to Revenue not included in their reconciliation?
A. This is for technical reasons on Revenue’s end. TWSS owed is the total and any payments made are only reflected in the Statement of Account.
Q. Why would you see this Period closed for auto refund in reporton reconcilliation report??
A. This generally refers to a submission made after the 15th of the following month. We would suggest contacting Revenue to see if there is anything that can be done about it.
Q. If subsidy wasnt reported in BRB, you have to report it on revenue website under Other Income., but which option under other Income?
A. There is a facility within BRB to report the Subsidy Paid. If needing to report on Revenue via Other Income, there should be a pay type available. Contact Revenue for further information on reporting directly via ROS.
Q. Revenue have deducted bik amount from “subsidy Payable” . thus leaving us owing bik amount due to them. Is this correct???
A. If a BIK was reported it would be treated as Gross Pay and therefore could taper any Subsidy due. We would suggest contacting Revenue via MyEnquiries regarding this.
Q. In the make a payment drop down box will TWSS be their as an option to pay the TWSS payment due?
A. Revenue’s pdf document should have details on how to make payments or contact Revenue via MyEnquiries.
Q. In a revenue reconciliation we have a client where the amount to be paid back appears to be correct but both the Total TWSS amount paid to you by revenue and the Total TWSS paid by the client to employees on the reconciliation are incorrect. Should we go ahead and accept the reconciliation as the amount due is correct or should we go to revenue to correct??
A. We would always recommend that everything is correct and not suggest accepting incorrect information.
Q. On the TWSS Reconciliation section of ROS, I don’t see anywhere to accept the reconciliation or RevPay function to pay. Do you know where these are on ROS?
A. If you don’t see the accept reconciliation button there is likely something outstanding that you must do in order to complete reconciliation. The screen should explain to you what to do. Otherwise you would need to contact Revenue directly via MyEnquiries.
Q. We only started with TWSS in October 2020, will we need to reconcile later in the year??
A. TWSS ended at the end of August 2020. The EWSS is currently running since Septemebr 1st 2020. There will be no need for EWSS reconciliation.
Q. An employee is finishing tomorrow but we weren’t aware before submitting his final payslip last week, so his finish date was not included. How do I cease him for Revenue?
A. Resubmit with the leaving date, talk to support if you need assistance.
Q. One of my employees showed up on the revenue reconcilliation for three weeks as “unreported active”, but he was paid and revenue said they paid. how do i mend this to say active??
A. If the subsidy paid is unreported you would need to investigate the payslip and report the subsidy amount you paid to the employee at the time.
Q. If payslips where changed after the csv upload in October because the J9 was not included. ( changed after on ROSto show J9.) However now the rec shows refund not allowed.?
A. It is likely that the submission of a new payslip with J9 included would be seen as a late submission. You should investigate if you received the refund for the original payslip and contact Revenue via MyEnquiries should you need to clarify this.
Q. If employees were paid for January and February, temporarily laid off for March and April but not ceased on the payroll, and will resume employment for May, do we need to do anything on the payroll in order to ensure they qualify for the Subsidy?
A. You could check their latest RPN to see if there is a cease date reported. If there is then you would need add a new employee record and notify them as a new employee
Q. On our TWSS reconciliation, the reconciliationSubsidy amounts for April are less than those for May-July. Our payroll period is 25th to 24th each month. Is it possible that Revenue pro-rated the April subsidy to cover 1 April to 24 April?
A. Any queries like this should be directed to Revenue via MyEnquiries
Q. A wage subsidy stated on payslip is not reported on Reconciliation. The PRSI Class is JO1
A. The amount would need to be reported now, how to do this was covered in the slides. Need to contact Revenue via MyEnquiries if there is any difficulty establishing the details.
