Revenue TWSS Reconciliation Process

Revenue TWSS Reconciliation Process

Posted on 07th - April - 2021

The TWSS Reconciliation Process commenced on the 22 March 2021 and Revenue have advised that the TWSS reconciliation balances can be viewed on ROS. Employers will be notified by a ROS inbox message when the reconciliation is available to be viewed on ROS.

During TWSS reconciliation

The TWSS balances owed or payable can be viewed on ROS through the “My Services” tab under “Employer Services”.

The TWSS Reconciliation summary will display the following details:

  • Total TWSS amount paid to you by Revenue
  • Total TWSS amount payable in respect of your employees
  • Total TWSS paid by you to employees
  • TWSS owed to Revenue/payable by Revenue

A downloadable reconciliation file will also be available.

Employers who have submitted J9 payslips without a subsidy paid value can use the reconciliation details file to identify these payslips and then report the subsidy paid, or make any other required corrections, by 30 June 2021.

When satisfied that the reconciliation information is correct the employer accepts the reconciliation by 30 June 2021.

TWSS reconciliation information not currently available

A small number of employers, whose reconciliation is not currently available, will receive their ROS inbox notification at a later date, these include:

  • Employers that have raised issues with Revenue which Revenue is processing. When this process is complete and the reconciliation is available, then the employer will receive a ROS inbox notification.
  • Employers that Revenue is engaging with, awaiting further information from before the reconciliation can be made available. These employers are encouraged to check their myEnquiries and provide any such requested information.

Employers that have reported subsidy paid data for all the active TWSS J9 payslips

Where the employer has reported the subsidy paid information on all the J9 payslips and the “TWSS amount paid to you by Revenue” either equals or does not exceed the “Total TWSS amount payable in respect of your employees” by more than €500, then Revenue considers this reconciliation to be balanced.

If the difference between the amount paid and the amount payable is less than €500 Revenue considers the reconciliation balanced and no repayment is required.

Employers that have not reported subsidy paid data for all active TWSS J9 payslips

These employers should download the reconciliation detail CSV file and identify all payslips that show an unreported subsidy paid and submit the missing subsidy paid information to Revenue.

If the subsidy paid information is not provided by 30 June 2021 then Revenue will take action to recover all TWSS payments made to the employer.

These employers cannot accept their reconciliation until they have reported all the subsidy paid information.

Finalising TWSS Reconciliation

If you are happy that the reconciliation is complete and correct, the reconciliation can be accepted using the “Accept Reconciliation” button and a Statement of Account will issue.

If no further action is taken by the 30 June 2021, the reconciliation will be treated as final.

Where an additional amount of TWSS is due to the Employer, Revenue will process this, and the additional payment will be made to the nominated bank account of the employer.

Where there is an amount owing back to Revenue the employer can pay the amount owed via RevPay in ROS, or alternatively eligible employers can avail of debt warehousing.

Further information can be found in Revenues Manual “TWSS Employer Reconciliation Guidance”:


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