Reconciling Temporary Wage Subsidy Scheme Payments

From 22 March 2021 Revenue are sending out emails to let you know you can view the results of your Temporary Wage Subsidy Scheme (TWSS) reconciliation in the My Account section of your ROS account.

Revenue are releasing the TWSS reconciliation emails in stages. If you have not received an email and your reconciliation figures aren't available in your ROS account, you may be part of a later stage. For more information about this, you need to contact Revenue.

You will have until the end of September 2021 to review the detailed information provided by Revenue. By 30 September 2021 you can:

  • accept the reconciliation calculation in ROS
  • make corrections to payslips if necessary
  • make an enquiry through MyEnquiries

This article gives an overview of the TWSS reconciliation process and how to edit and resubmit your TWSS payments in Sage Business Cloud Payroll if you think your calculation is wrong.

For help with the information and options within your ROS account, see the official Revenue guidance.

Overview

When your figures are available, within your ROS account you'll be given a TWSS reconciliation broken down into

  • How much you have been paid by Revenue under TWSS.

  • The total amount you should have been paid.

  • How much you've told Revenue you've paid your employers.

  • How much you owe to Revenue, or how much they owe you.

To see a report showing how the figures have been calculated, use Download reconciliation detail CSV.

If you are happy to accept the reconciliation, you can do this within your ROS account.

If you want to change the figures you've submitted to Revenue, we recommend you edit and reprocess your pay runs in Sage Business Cloud Payroll, then resubmit the figures to Revenue. This helps keep your payroll data accurate and may correct other calculations.

You can also manually change the figures within your ROS account. For help with these options, see the official Revenue guidance.

My TWSS payable figure is wrong

To check the figures in the detailed CSV report in your ROS account against the figures in Sage Business Cloud Payroll

  1. From the Year End tab in Sage Business Cloud Payroll, select Review Employee Pay.

  2. Check the payments and deductions for the pay periods between 15 March 2020 and 31 August 2020.

My TWSS payments do not have the payment type COVID Payment

If you have TWSS payments that do not have the payment type COVID Payment, you need to edit the payments and resubmit the affected pay runs.

Create the payment type

If you haven't already created the payment type

  1. From the Payments tab in Settings, select Create New Payment.
  2. For the Payment Category, select COVID19.

    This creates a payment which is not subject to PAYE, PRSI or USC.

  3. For the Payment Type, enter COVID Payment.

  4. Click Save.

Edit and re-submit the affected pay runs

For all affected pay runs

  • For each affected employee, change the TWSS payment type to COVID Payment.
  • Check that the amount paid is correct.
  • Process a Payroll Resubmission.

To do this

  1. From the Pay Runs tab, open the relevant pay run.
  2. Change the payment type to COVID Payment.

  3. Under ROS Real Time Reporting a warning message appears advising you to resubmit.
  4. Select View Details. A resubmission window opens and you’re prompted to enter your ROS login credentials.
  5. Choose Browse and select your ROS Certificate (.P12) file, then choose Open.
  6. In the Enter Password box, type your ROS digital certificate password.
  7. Check the values are correct and click Resubmit.
  8. Repeat the process for all affected pay runs between 15 March 2020 and 31 August 2020.

Contact the Revenue for further information on how to complete the reconciliation.

My pay run values are incorrect

If you have incorrect values, we recommend you edit and resubmit the affected pay periods.

Edit and re-submit the affected pay runs

For all affected pay runs

  • For each affected employee, change the TWSS payment type to COVID Payment.
  • Check that the amount paid is correct.
  • Process a Payroll Resubmission.

To do this

  1. From the Pay Runs tab, open the relevant pay run.
  2. Change the payment type to COVID Payment.

  3. Under ROS Real Time Reporting a warning message appears advising you to resubmit.
  4. Select View Details. A resubmission window opens and you’re prompted to enter your ROS login credentials.
  5. Choose Browse and select your ROS Certificate (.P12) file, then choose Open.
  6. In the Enter Password box, type your ROS digital certificate password.
  7. Check the values are correct and click Resubmit.
  8. Repeat the process for all affected pay runs between 15 March 2020 and 31 August 2020.

For further information on how to complete the reconciliation, refer to the official Revenue guidance.

Upload the edited data to ROS

Once you've recalculated your pay run figures, you need to resubmit them.

This process is completed in your ROS account. For help with this, refer to the official Revenue guidance.

If you make a correction, Revenue will update your reconciliation details and a revised reconciliation balance will be available immediately on ROS.

My TWSS payable figure is €0.00

All Temporary Wage Subsidy Scheme (TWSS) payments made between 15 March 2020 and 31 August 2020 must be processed using the payment type COVID Payment. This is to enable Revenue to accurately calculate your TWSS entitlement.

If you did not use this payment type, Revenue may not have calculated your entitlement.

Create the payment type

If you haven't already created the payment type, to do this

  1. From the Payments tab in Settings, select Create New Payment.
  2. For the Payment Category, select COVID19.

    This creates a payment which is not subject to PAYE, PRSI or USC.

  3. For the Payment Type, enter COVID Payment.

  4. Click Save.

Edit and re-submit the affected pay runs

For all affected pay runs

  • For each affected employee, change the TWSS payment type to COVID Payment.
  • Check that the amount paid is correct.
  • Process a Payroll Resubmission.

To do this

  1. From the Pay Runs tab, open the relevant pay run.
  2. Change the payment type to Covid Payment.

  3. Under ROS Real Time Reporting a warning message appears advising you to resubmit.
  4. Select View Details. A resubmission window opens and you’re prompted to enter your ROS login credentials.
  5. Choose Browse and select your ROS Certificate (.P12) file, then choose Open.
  6. In the Enter Password box, type your ROS digital certificate password.
  7. Check the values are correct and click Resubmit.
  8. Repeat the process for all affected pay runs between 15 March 2020 and 31 August 2020.

Upload the edited data to ROS

Once you've recalculated your pay run figures, you need to resubmit them.

This process is completed in your ROS account. For help with this, refer to the official Revenue guidance.

If you make a correction, Revenue will update your reconciliation details and a revised reconciliation balance will be available immediately on ROS.

My PRSI liability is wrong

If you've submitted payslips to Revenue for your employees using a PRSI class J9 and your employee wasn't eligible for a TWSS payment, you can correct this using the official Revenue process.

 


Disclaimer

This article provides general rather than specific guidance to assist all of our customers. We always do our best to make sure that the information is correct but as it's general guidance, no guarantees can be made concerning its suitability for your particular needs. The information is valid at the time of publishing and is provided without any warranty of any kind, express or implied. You should take professional advice if you require specific guidance on your individual circumstances, for example to ensure that the results obtained from using our software comply with statutory or regulatory requirements. For Employers, PAYE, PRSI and general tax enquiries you should call Revenue of Ireland (ROS) National Employer Helpline on 01 738 36380 or visit their website at Revenue Online In no event will we be liable to you for any direct, indirect, consequential or incidental loss or damage arising out of or in connection with your use of the information provided.