Employer claiming TWSS for employee but never passed it on

zeds alive

Hello, trying to figure out what is going on with my brothers payment.

He was laid off during the early days of the pandemic and was on the covid payment, he asked me to check his tax out of 2020 and it shows that he was(or should have been) in receipt of the TWSS to the tune of nearly 6k. His employer never passed this on to him. My question is, is the TWSS scheme notification on his myrevenue the covid payment(€350)or is it the TWSS which his employer should have pass on to him to top up his wages? and if it is the latter is what his employer done legal and his he liable for tax on this payment?

Hope I explained this ok.

Stratvs

In the early days you say he was laid off so was he claiming PUP direct from DSP?
Did he then go back to work after lockdown 1 ? and if so the employer may have been claiming TWSS.
TWSS lasted until 31/08/20 and was then replaced by the EWSS. The TWSS was part of the employees pay so must show on payslips. It was a requirement of the scheme. The TWSS paid will show also on the Employment Detail Summary in his Revenue MyAccount on the page with the rest of his pay and tax from that employer. The TWSS was not taxed real time was computed as part of the employees normal net pay and you will have seen the media reports about that creating under payments for some people.

So the PUP should show separately to TWSS in his Revenue record. Both are however taxable as income. He needs to check payslips as to what happened.

The EWSS is a subsidy direct to the employer and is not part of the employees pay or tax calculations. So anyone on that since September has no tax problem.

Just ring or send an email via myAccount to Revenue about it, they will sort it out.