The FSSU has received a number of requests from schools for assistance in dealing with correspondence from the Revenue. The Revenue is seeking confirmation from schools that all payments made by them are Revenue compliant. There are some grey areas where schools need to satisfy themselves that the school is fully compliant. >Taxation of Part-Time … Continued

The transition year focuses on many non-academic subjects and the school engages the services of external personnel to teach the modules  such as  First Aid, cooking, self-defense, driving and computer skills. A lot of sport goes on, with many different types including: rock-climbing, hill-walking, horse-riding, kayaking and orienteering. The school must determine the person’s employment … Continued

Teachers Payments: (Department and Privately Paid Teachers) Unqualified Teachers Payments: (SNAs, secretaries, caretakers, & external supervisors)

Payments to Internal Exam Correctors & External Exam Correctors   Internal Mock Exam Correctors All payments made by the school for services must be Revenue compliant. Payments made to teachers for mock exams are subject to PAYE, USC and PRSI. All money collected  from the students for mock exams must be lodged to the school’s main bank account. … Continued

After School Study Payments It is the responsibility of the Board of Management to ensure that an appropriate system of control is in place to govern after school study. In particular, all income generated by after school study must be lodged in the main school bank account and all payments incurred paid out of this same … Continued