Hi, if the amount of wage subsidy you have received is less than total amount of wages paid to qualifying employees over the 12 week period the subsidy has been paid for, you will have no obligation to pay any amount back. However, if your reduction in hours means the total wages you end up paying over the 12 week subsidy period is less than the subsidy amount you received then, yes, the difference will be repayable to MSD. All the best.