The Temporary Wage Subsidy Scheme (‘TWSS’) was established under Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020.
It is important to note that it does not amend employer obligations or employee statutory entitlements already in existence.
It prescribes how monies paid under the TWSS must be identified separately on employee payslips.
Employee entitlements under the National Minimum Wage Act 2000 continue to apply. Employers should ensure that wages paid are in accordance with the minimum statutory entitlements particularly the minimum hourly rate of pay applicable.
Further information regarding entitlements is available through the link below or from the Workplace Relations Information and Customer Service at 0818 80 80 90.