In a statement Simpson Grierson, which describes itself as one New Zealand's leading commercial law firms "and also one of the largest" said the money was repaid on Monday.
According to its website, Simpson Grierson has 43 partners and an office in Christchurch on Cambridge Tce as well as offices in Auckland and Wellington.
A search of the MSD website showed that Simpson Grierson had claimed $2,335,108.80.
A search of the names of New Zealand's leading law firms suggests Simpson Grierson's claim for the wage subsidy for 335 staff was probably the largest of any law firm.
Meanwhile, Meredith Connell, holder of the Crown Solicitor warrant in Auckland for almost a century, has indicated it is likely to repay the subsidy it applied for. It was paid $1.6 million in subsidies for 236 staff.
"We applied for the subsidy at the beginning of the lockdown in late March, based on a forecast decline in revenue due to the impacts of Covid-19 and in order to help protect the jobs and incomes of our people," the firm said.
"While Covid-19 will continue to create significant challenges, we are now forecasting less impact on our revenue and in line with this we have repaid the subsidy."
'Not the drop we expected'
Separately, in response to questions from NZ Herald, chief executive Kylie Mooney praised the scheme as "absolutely fantastic" but said because the downturn in work was less than it expected, it was looking to repay the money it claimed.
"It gave us the confidence to guarantee our entire 240-strong team that there would be no redundancies or pay cuts during the crisis, except for equity partners," Mooney said in a statement.
"We haven't experienced anything like the downturn in April we feared back in March," Mooney added.
"We've been careful to keep the taxpayers' money in a trust account and, especially if the country moves to Level 2 next week, it's most likely we'll be paying it all back soon."
Not all of the firms have been prepared to discuss the subsidy. Malcolm Harrington, head of business development Duncan Cotterill said the firm "won't be making any comment or statements on your questions" about the wage subsidy.
Duncan Cotterill claimed nearly $1.5m under the scheme.
While the wage subsidy scheme has been hugely successful in terms of adoption - more than $10 billion has been paid out in the weeks since it was introduced - there is increasing public debate over whether all companies should take it.
An official at the Ministry of Social Developments said it could not comment on its dealing with individual companies for privacy reasons. The MSD website still shows the firm as a recipient of the subsidy however it does not appear to have been updated this week.
On Tuesday National Party leader Simon Bridges said that while he praised the Government for getting the scheme up and running so quickly, the result had led to criticism that it was not sufficiently targeted.
"Big law firms, like I used to work for, don't need this money. Small shop keepers, tourist operators, some of those players who are not only struggling, but could well go out of business, they need it."
Miles Hurrell, the chief executive of Fonterra lashed out at a rival company, Chinese-owned Mataura Valley Milk, questioning why it deserved the subsidy if it was choosing not to process milk which the cooperative giant is required by law to provide it at a subsidised price.
Agriculture Minister Damien O'Connor said this week that the size of wage subsidy claims from some primary sector companies allowed to keep operating in the Covid-19 crisis prompted him to ask for extra policing by Government officials.
Silver Fern Farms ($43.3m) and Alliance ($34.4m) are among the largest claimants.
Economist Cameron Bagrie has called on the supermarket groups to favour products from companies which did not demand the wage subsidy.
