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Schools employ examination superintendents for LCA, LCVP, Aural and Practical examinations and for superintendents of Special Centre’s under the scheme of reasonable accommodations (including those who also act as readers/scribes), Examinations Aides and Art Models.

PAYE

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 your must apply Emergency Tax.

USC

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.

PRSI

  • The appointment of superintendents and examination aides is covered under Class J PRSI.
  • The rate of employer PRSI under this class is 0.5%. This PRSI rate applies to all employees for State Examinations.
  • The SEC will refund to schools the employer PRSI at the appropriate rate in respoect of superintendents and examination aides.

ASC (Additional Superannuation Contribution)

This new contribution will be in addition to the existing superannuation contribution made by public servants currently and will apply to pensionable remuneration only.

Under the new pension arrangements non-pensionable income such as supervision & substitution, selection committee payments, State Examination remuneration paid by the school, payments to teachers for privately paid hours, un-rostered overtime, etc. will be exempt from ASC.

The rates and thresholds for ASC effective from the 1st of January 2019 are as follows:

Public Servants who are Members of pre-2013 Pension Schemes with Standard Accrual Terms
Amount of Remuneration / Threshold Rate of Deduction
Up to €32,000 Exempt
Greater than €32,000 but not over €60,000 10%
Greater than €60,000 10.5%

 

Public Servants who are Members of Single Service Pension Scheme
Amount of Remuneration / Threshold Rate of Deduction
Up to €32,000 Exempt
Greater than €32,000 but not over €60,000 6.66%
Greater than €60,000 7%

It is the responsibility of public service employers to ensure that the correct rate of ASC is deducted from employees


Bands and Rate

The rates and thresholds for the PRD effective from the 1st January 2016 are as follows:

Amount of Remuneration / Threshold Rate of Deduction
Up to €28,750 Exempt
Greater than €28,750 but not over €60,000 10%
Greater than €60,000 10.5%

It is the responsibility of public service employers to ensure that the correct rate of PRD is deducted from employees. The majority of teaching staff will be liable to PRD at the 10% or 10.5%

It is the responsibility of public service employers to ensure that the correct rate of PRD deducted from employees

Claims for Payment from the State Examination Commission

  1.  All claims for reimbursement of the cost of employing locally appointed examinations personnel must be made on the appropriate forms and must be accompanied by signed receipts.
  2. The composite form OS 2013 must also be completed and returned.
  3. Additional copies of any of the required documentation may also be printed down from the Schools section of www.examinations.ie.
  4. All claims are to be held and sent together in one submission to Schools Section, Finance Section, State Examinations Commission, Cornamaddy, Athlone, Co Westmeath.
  5. The SEC will only accept claims for reimbursement on SEC forms of account, the use of non SEC forms will result in the entire claim being returned to the School.
  6. All claims for reimbursement must be signed by the recipient in the schooland the school principal.
  7. Claims that are completed incorrectly, inaccurately and /or unsigned will be returned in their entirety to the school.

Rates of Pay

The rates of pay are set out each year by the State Examination Commission in their circular.

Superintendents
Reasonable Accommodations: (Non-SNA Rate) €56.02 per session
Reasonable Accommodations: (SNA Rate) €42.75 per session
Practical Tests €112.04 per day
L. C. V. P €112.04 per day
Aural Exams Leaving/Junior Cert €56.02 per session
Leaving Certificate Applied
(For Gaeilge Chumarsáideach, & Languages (Year 1)
Information Technology (Year 2)
€56.02 per session
Examination Aides €136.04 per day
Art Models
(For Junior Certificate Art Drawing & Leaving Certificate Art Life Sketching.)
€12.32 per session
TS / Trade Examinations €14.61 per hour