Self Employed V Employee When the school is engaging the services of external personnel e.g. drama, music, sports coaching etc., it is important to determine whether the individual is self-employed or an employee. The following factors should be considered to ensure the school complies with Revenue requirements. An individual would normally be considered self-employed if … Continued
Circulars Circular 0010/2026 Circular 0055_2025 Circular 0020_2025 Circular 0078/2024 Circular 0048/2024 Circular 0038/2024 Circular 0007/2024 Circular 0046/2023 Circular 0036/2022 Guidance Updated Department of Education School Secretaries Bulletin Guidance on Holiday Pay Arrangements for School Secretaries Guideline Financial Guideline P20 2021/2022 Templates Annual Leave Calculator for Secretaries Laid … Continued
What are the holiday entitlements for secretaries, caretakers and cleaners? The annual leave entitlement is 4 weeks per annum for someone working full time. The most common method for calculating holiday pay is 8% of the hours worked in a leave year (but subject to a maximum of 4 working weeks). The calculations for holiday … Continued
The process for commencing and ceasing employees is part of your normal payroll process. Forms P45 and P46 are no longer required. Commencing An Employment You are obliged to notify Revenue of any new employees. From 1 January 2019 you can request an RPN for any new employees before you pay them. You can do … Continued
Keeping Payroll Records Revenue requires that all employers including schools must keep records relating to all employees for whom PAYE/PRSI contributions are paid. The following details must be recorded to demonstrate that employee entitlements are being properly recorded: Employer Registration Number. Name, Address and PPSN of each employee. Payroll details – gross to net reports, … Continued
Revenue Audits – Payments to Personnel The Revenue require details of all payments made by the school to individuals/companies during each the tax year i.e. January to December including the following: Cleaners. Caretaker/grounds person. Grass cutting/gardeners. Casual labour i.e. covering leave etc for the regular cleaners/caretakers etc. Painters/decorators. Building works/repairs/maintenance including electrical and plumbing work … Continued
Revenue Payroll Return & Payment Due Dates The introduction of PAYE modernisation in January 2019 has eliminated the need for P30 and P35 returns to Revenue. Reporting to Revenue is now in real-time at the end of each weekly/monthly payroll run, using a payroll submission report (PSR). Monthly Statement Each month, the Revenue will issue … Continued
What Deductions Are Made From The Gross Pay? PAYE & USC An employer is required to operate PAYE, for each employee on their payroll. The employee should register the employment with Revenue using myAccount. Revenue will issue tax credits, cut-off points and USC rates (RPN) to the employer which can be downloaded from the Revenue … Continued
The basic method for calculating Income Tax on pay is as follows Apply the standard rate of tax (20%) on their gross pay up to their weekly cut-off point Apply the higher rate of tax (40%) on any gross pay above their weekly cut-off point Add the two amounts above Subtract the amount of their weekly … Continued
