If you have an employee who is liable to pay Class 2 SSC and is taking a COVID-19 Wage Supplement, it is important to follow these instructions:
- Add the COVID-19 Wage Supplement as normal (Read: How do I add the COVID-19 Wage Supplement on Buddy?)
- Either in the agreement, or when running payroll, make sure to add the deduction titled: "COVID Class 2 SSC Deduction". Insert 10% of the supplement (in other words, the 10% SSC withheld).
- Process the rest of payroll as usual.
As of new guidelines issued on the 20th May by the Commissioner for Revenue (COVID Wage Supplement - Class 2 SSC Implications), the FS5 should not reflect the Class 2 SSC, nor the 10% SSC that is prepaid.
Hence, it is imperative that if your employees are on Class 2 SSC, you deduct 10% of the supplement using our new deduction.