This page provides guidance on paying teachers and external supervisors for supervision and substitution duties. It explains who may carry out these duties, the payroll and employment requirements that apply, and where to find the current approved rates of pay.
Who Can Carry Out Supervision and Substitution Duties?
Teachers
Qualified teachers may undertake supervision and substitution duties.
Part-time teachers may be paid for additional supervision and substitution duties in accordance with Department of Education and Youth circulars and the approved rates of pay.
External Supervisors
Schools may engage external supervisors to carry out supervision duties. External supervisors may include:
- school secretaries
- caretakers
- special needs assistants (SNAs)
- Professional Master of Education (PME) students
- other suitably appointed personnel
External supervisors:
- may carry out supervision duties only
- may not act as substitute teachers
- may not be left in sole charge of a class or group of students under any circumstances
Supervision and Substitution Grant
Where a teacher has opted out of the supervision and substitution scheme, the Department provides funding to the school to support the provision of supervision and substitution duties. Schools usually receive the first instalment in December and the balancing payment in June, based on the number of teachers who have opted out of the scheme. The school will receive €1,769 per annum for each teacher employed pre- 1 January 2011 and €1,592 for each teacher employed post- 31st December 2010 who opted out of the scheme.
Important: This grant cannot be used to pay full-time teachers, or teachers who have opted out of the scheme, for supervision and substitution duties on a casual or non-pensionable basis..
Recommended Use of the Grant
The following sequence is recommended when deciding how to use the supervision and substitution grant:
- For certified leave, approved in-service and other approved absences where the Department provides paid substitution cover, make every effort to employ a suitably qualified substitute teacher.
- Use the substitution roster primarily for approved absences on school business, uncertified leave, the first day of force majeure and the first day of illness or family leave. The roster may also be used where no substitute teacher is available for approved leave.
- Where no one is available from the substitution roster, use available substitution hours or the supervision and substitution grant to pay a part-time teacher.
Rates of Pay
The current rates of pay for part-time teachers and external supervisors, including PME students carrying out supervision duties, are available in the latest FSSU financial guideline.
> Financial Guideline 11-2026/27
Important: The hourly rate and holiday pay should not be added together at the time of payment. A separate payment should be made for accumulated holiday pay.
Financial Oversight and Accounting Treatment
Schools should record supervision and substitution income and expenditure correctly in the school’s accounts. The following nominal codes must be used:
| Income/Expense | Nominal Code | Description |
| Grant receipt | 3240 | Supervision and Substitution Grant |
| Expense | 4150 | Supervision and Substitution Wages Expense |
| Unspent grant balance | 2170 | Supervision and Substitution Grant Unspent |
The Supervision and Substitution Grant is a ring-fenced grant. Any unspent balance at year-end must be reconciled and recorded under nominal code 2170.
All payments to individuals for supervision and substitution duties must be processed through the payroll system.
Payroll Requirements
PAYE
Schools should:
- request a Revenue Payroll Notification (RPN) for each new employee
- operate payroll using the details provided in the RPN
- apply emergency tax where an RPN is not available
Universal Social Charge (USC)
USC should be deducted in accordance with the employee’s RPN. The payroll system will calculate the appropriate USC deduction based on the information supplied by Revenue.
> Click here for USC Rates and Thresholds.
PRSI
The PRSI class will depend on the individual’s employment status and circumstances. Schools should ensure that the correct PRSI class is applied and that the employee’s payroll record is complete and accurate.
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. Once an employee reaches the age of 66, the PRSI class changes to Class D. Therefore, it is important to include an employee’s date of birth in the payroll package.
The Payroll computer system will calculate the correct PRSI once the correct PRSI Class is entered for each employee.
> Click here for PRSI Contribution Rates and User Guide.
Additional Superannuation Contribution (ASC)
ASC applies to pensionable remuneration only. Payments for supervision and substitution duties are non-pensionable and are therefore exempt from ASC.
Auto Enrolment
In the same way payroll currently receives a Revenue Payroll Notification (RPN) for tax credits, the school will receive an Automatic Enrolment Payroll Notification (AEPN). The AEPN will instruct the payroll system whether an employee must be automatically enrolled in MyFutureFund.