The TWSS reconciliation process will ensure there is an accurate reconciliation between the:

• subsidy amounts paid by Revenue to employers

and

• subsidy amounts that were properly payable to employers for relevant employees and paid to those employees.

This reconciliation is for the initial stage of TWSS where Revenue overpaid and will claw-back any amounts payable to Revenue. Liabilities on TWSS less than €500 Revenue will not look to recoup payment