My employees have just started back. They were on Pandemic Unemployment Benefit (PUP).
If you did not submit a leave date
You can continue to process payments from the pay date they started back. So , for example, if your employees were off for ten weeks and you did not process any payments, then you should 'skip' the payments they were off (ie, do not click the 'Pay' button in the payroll screen)
If they were paid normally until 26 March 2020 (week 13) , then they were on PUP for ten weeks until 4 Jun 2020 (Week 23), then leave weeks 13 to 23 unprocessed and process their first pay data back as usual.
If you did submit a leave date
If you submitted a leave date to Revenue via a PSR (Payroll Submission) for employees who were temporarily laid off, you will now have to set them up as new employees with a new employment ID
You will now request another RPN for the employee following these instructions:
Desktop version (submit new RPN request)
https://www.payback.ie/support/paye-modernisation/starters-and-leavers-p45/
Cloudpay version
https://www.payback.ie/cloudpay/new-starters/
As a result of this, when you next import RPNs you may find that there are mulltiple RPNs for each employee. You will not be able to delete those extra employments from the Revenue Server. Revenue will not delete them either. The only option is to ignore them.
When importing the RPNs, for the desktop version, please use the 'Multiple' tab in the RPN screen to select which RPN you wish to import.
They are now getting a tax refund. How should I deal with this?
The PUP is most likely going to be a taxable payment. The tax will be payable at the end of the year.
In light of this, it may be prudent to submit a request to Revenue for Week One RPNs for your employees via ROS MyEnquiries. That way, their tax liability at the end of the year may not be as large.
How do I move from the PUP to TWSS?
The Operational Phase of the Temporary COVID-19 Wage Subsidy Scheme information is here:
Desktop version:
https://www.payback.ie/support/covid19-twss-temporary-wage-subsidy-scheme/operational-phase-from-4-may-2020/
Cloudpay version:
https://www.payback.ie/cloudpay/covid19-twss-operational-phase-from-4-may-2020/
Revenue FAQ:
https://www.revenue.ie/en/employing-people/documents/pmod-topics/guidance-on-operation-of-twss.pdf
NOTE: You should not process any payments for employees while they were claiming PUP. You do not need to change week numbers or anything else.
How do I change from the Transitional Phase to the Operational Phase?
First delete any elements you may have set up for the Transitional phase:
In the Employee screen go to the Elements grid and delete the Covid element(s)
Click Update Employee
In the Payroll screen, select the pay date you wish to pay.
If there are any Covid elements, then please could you click Pay and then click Rewind in the Payroll screen?
You may have saved a previous payment for this pay date.
Next set up the Operational Phase elements:
Desktop version:
https://www.payback.ie/support/covid19-twss-temporary-wage-subsidy-scheme/operational-phase-from-4-may-2020/
Cloudpay version:
https://www.payback.ie/cloudpay/covid19-twss-operational-phase-from-4-may-2020/
How do I switch back from the TWSS on to paying normally again?
In the Employee screen go to the Elements grid and delete the Covid element(s)
In the PRSI tab, make sure that the employee has their correct PRSI class selected (probably A)
Click Update Employee
In the Payroll screen, select the pay date you wish to pay.
If there are any Covid elements, then please could you click Pay and then click Rewind in the Payroll screen?
You may have saved a previous payment for this pay date.
You will not be able to delete, or resubmit any Revenue Payroll Submissions that have Covid (J9) payments, either through Payback or via ROS.ie
The TWSS Net pay does not match the net pay the employee used to be on. How do I fix this?
Due to the way Revenue have decided to operate this scheme, it is common for the net pay not to match the previous net pay.
This is because of the way Revenue have worked out the Average Revenue Net Weekly Pay, using the January and February payments, and also the way the subsidy is treated for PAYE, USC and PRSI. It is not liable for PAYE or USC through payroll (this has to be paid at the end of the year) and also it is PRSIed at Class J9.
You will not be able to increase the top up to make up for this because as you keep increasing the top up, the subsidy amount keeps going down. The subsidy will likely reach zero before you reach the previous net pay.