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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 account.

All payments to supervisors and organisers must be subject to Income Tax, USC and PRSI deductions and appropriate returns made to the Revenue.


> Private Enterprise Model


The employer must notify the Revenue of each new employee to the payroll on the Revenue On-Line Service (ROS). ROS enables employers to electronically receive and download employer copy Tax credit certificates. The Revenue will forward TAX Credit details to the school on ROS within 24 hours. The school must import the Tax Credit details to the Payroll system. The Payroll system will calculate the correct TAX. If you have not received a Tax Credit Certificate for an Employee you must apply Emergency Tax.


The Tax Credits details received from Revenue will also give details on the correct USC rate to apply. The Payroll system will calculate the correct USC to deduct.If a person reaches 70 years at any stage during the year they will benefit from the maximum 4% rate for the whole year.If you have not received a Tax Credit Certificate for an Employee your must apply the Emergency USC rate of 8%.

The USC charge will not apply to Maternity Benefit.


The PRSI class for privately paid personnel will be the A Class. The Payroll computer system will calculate the correct PRSI once the correct PRSI Class is entered for each employee

However, a small number of employees are insurable at Class J, no matter how much they
earn, such as employees aged 66 or over or people in subsidiary employment.

The Teachers PRSI class will be determined by the date the teacher commenced teaching.

•    Teachers who commenced teaching before the 6th April, 1995 will pay PRSI at the D Class and for all income earned in the school will be subject to PRSI at the J Rate.
•    Teachers who commenced after the 6th April 1995 will pay PRSI at the A Class and all supplementary income earned in the school will be at the Class A rate.

The Payroll computer system will calculate the correct PRSI once the correct PRSI Class is entered for each employee.

For employees taken on under the Employer’s PRSI Exemption Scheme and the Employer
Job (PRSI) Incentive Scheme:

Subclass A6 is applied to employees earning €352 or less a week – normally
insurable at Subclass AO.

  • PRSI is fully chargeable on payments by private sector employees in respect of:
  • Superannuation contributions
  • Permanent health benefit schemes (including income continuance schemes)
  • Revenue approved schemes established under irrevocable trusts, overseas pension schemes
  • and other Revenue exempt approved schemes
  • Personal Retirement Savings Accounts
  • Deductions in respect of Revenue approved retirement funds

Taxation of Jobseekers, Illness Benefit and Maternity Benefit
Both Illness Benefit and Jobseeker’s Benefit are considered as income for tax purposes and are taxed from the first day of payment, with the exception of payments for qualified child(ren) which are not taxable. This Department will notify you of the amount of Illness Benefit to be taken into account for tax purposes, where appropriate. Taxation of Jobseeker’s Benefit will still be mainly applied through the tax office.

With effect from 1 July 2013, Maternity Benefit will be taxed in full. No tax is deducted at source by the Department of Social Protection.

Private Enterprise Model

Where After School Study is organised on a private enterprise basis either by teachers or non teaching personnel, the Board of Management is advised to consider the following issues:

The organisers should apply to the Board of Management in writing seeking permission to use the school premises for after school study in the same way as any other group would apply.The organisers should provide proof of insurance cover. (By agreement with the Board of Management, the school’s insurers may supply cover to the organisers on payment of an additional fee).

At the Board’s discretion, all additional costs such as heating, lighting, security and rental costs should be covered by the organisers.

The Board must be satisfied that the supervision of students is adequate and that all health and safety issues are covered.

Where non-teachers are employed as supervisors, care must be taken to ensure that Child Protection guidelines are followed.

Agreement should be reached as to how breaches of discipline which may occur during the supervised study sessions are to be dealt with.

Communication with students and parents is done by the organisers. In particular, school letterhead paper should not be used.

The Board of Management is given an assurance by the organisers that that there is full compliance with all legal requirements such as health and safety legislation, insurance requirements and income tax/PRSI obligations.