1. Can employers who have reserves but are not topping up the wages of their employees with the subsidy, be compelled to top them up.
Revenue have used the word ‘expected’ in their guidance in this case which unfortunately doesn’t give a clear answer. “• An employer that has been hit by a significant decline in business but has strong cash reserves, that are not
required to fund debt, will still qualify for the Scheme but the Government would expect the employer to
continue to pay a significant proportion of the employees’ wages”