Teachers: Department and Privately Paid teachers
Each post-primary school will be provided with a defined number of hours of substitution to provide cover for teacher absences arising from official school business. This will be calculated on the basis of the number of pupils in a school with a minimum number of available hours for all schools with less than 100 pupils. In the 2014/15 school year 0.22 hours substitution cover will be allocated for each pupil in a school as per the school’s recognised enrolment on the 30th September 2013. This substitution allocation is commonly known as Batt Hours.
Example: A school with an enrolment of 500 is allocated: 500 x 0.22 = 110 hours. This will be shown in a revised teacher allocation schedule, due early in the new school year as 0.15 wte.
These hours will be included in the total part time hours available to the school on the OLCS. These hours must be used for substitution only and cannot be allocated as a portion of a part time teachers’ contract.
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.
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 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.
All employees must complete the PRD10 Form. Please retain the completed forms on file.
PRD is deducted from payments made out of State funds to any person who is a member of a public service pension scheme, is entitled to a benefit under such a scheme or receives a payment in lieu of membership of such a scheme
Payments from Public Funds: Where a person, who is liable to pay the pension levy (PRD) in respect of his/her regular employment, he/she is also subject to the PRD deduction in respect of such payments (e.g. Supervision and Substitution, State Examinations work).
Privately Sourced Funds: Where a person, who is liable to pay the pension levy (PRD) in respect of his/her regular employment, receives separate payments for different duties out of
privately sourced funds, he/she is not subject to the deduction in respect of such payments (e.g. after school study payments, coaching, etc.
Fee Paying Schools: Privately paid teachers who are not in the public sector pension scheme are not liable for PRD where payments are made entirely out of privately sourced funds (e.g. fees in fee charging schools).
Bands and Rates
The rates and thresholds for the PRD effective from the 1st of January 2017 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%.
Annual Leave Entitlements
Public Holiday Entitlements
There are nine public holidays as follows:
1. Christmas Day
2. St. Stephen’s Day
3. The 1st of January
4. St. Patrick’s Day
5. Easter Monday
6. The first Monday in May
7. The frst Monday in June
8. The first Monday in August
9. The last Monday in October
Note: Good Friday is not a public holiday. While some schools and businesses close on that day, you have no automatic entitlement to time off work on that day.
Part-time employees must have worked at least 40 hours in the 5 weeks ending on the day before a public holiday to qualify for public holiday benefit. If the public holiday falls on a day you normally work you are entitled to a day’s pay for the public holiday.
Part-time employees who are not normally required to work on a public holiday will be entitled to one fifth of the sum paid in respect of the normal weekly hours worked by the part-time teacher before that public holiday.
If the part-time employee ceases to be employed during the week ending on the day before a public holiday, having worked during the 4 weeks preceding that week, s/he is entitled to receive pay for the public
In the event that a part-time employee is required to work on a public holiday s/he will be entitled to a day’s pay for the public holiday.