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RMcH states: Employers paying Employees’ 2020 Tax Liabilities which arise due to TWSS Revenue will facilitate employers who wish to pay some/all of the employees' 2020 tax liabilities (Income Tax (IT) and Universal Social Charge (USC) liabilities) which arise due to the TWSS.
Employers must engage directly with employees and agree the value/method to pay the liability involved.
In January 2021, Revenue made a Preliminary End of Year Statement for 2020 in MyAccount available for each employee which shall assist in determining the amount of IT and USC due. Further information may be located herewith:
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