On 15 April 2020, Ireland’s Minister for Finance introduced a tiered system and amended the rates of subsidy to the Temporary Wage Subsidy (TWS) scheme. These new provisions are effective from 4 May 2020. The main aim of these changes is to bridge the gap between the Pandemic Unemployment Payment payable by the Department of Employee Affairs and Social Protection (DEASP) and the TWS that an eligib…