Revenue is to allow employers who missed the payroll deadline of March 15 to access the Temporary Wage Subsidy Scheme (TWSS).

It follows representations from and on behalf of employers who had not met their PAYE reporting obligations for February on time and had been shut out of the scheme as a result.

However, in order to access the TWSS, the employees have to have been included on the employer's payroll on February 29.

The payroll submission also has to have been made to Revenue before April 1.

Revenue must also have received payroll returns for all previous months prior to March 15.

"Any employers that were previously unable to access the TWSS and who meet the revised criteria are now included in the Scheme," Revenue said in a statement.

"Where they wish to avail of TWSS payments they should ensure eligible employees are set to J9 PRSI class on future payroll submissions."

The move is being taken in order to fulfil the ambition of the scheme to maintain the links between as many employers and their employees as possible during the Covid-19 crisis shutdown.

Revenue also notes that generally these employers are tax compliant.

A number of firms who had been denied access to the scheme because they did not meet the requirement reportedly appealed the decision, but those appeals were rejected by Revenue.

Revenue also said today that if employees were laid off after February 29, they may be rehired for the purposes of the scheme.

However, the tax collector says it is important that employees that are in receipt of the Pandemic Unemployment Payment cease their claim for that if they are taken back on by their employer.

"Revenue and DEASP are sharing information to identify duplicate payments across both schemes," it warned.