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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 was to 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 would 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.


You are obliged to notify Revenue of any new employee where it is not the employee’s first employment in the State. You should include the commencement date on the first payroll submission for that employee.

You should request a Revenue Payroll Notification (RPN) for your new employee. You must operate payroll using the details returned to you in the RPN.

You must tax an employee on an emergency basis where no RPN is available.
This may occur when the employee either:
• does not have a Personal Public Service Number (PPSN)
• is not registered for PAYE.


The RPN 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 RPN 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. 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.

Additional Superannuation Contribution (ASC)

From 1 January 2019, the Pension Related Deduction (PRD), or ‘pension levy’, is replaced by a permanent pension contribution, the Additional Superannuation Contribution (ASC). 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 is exempt from ASC.

Holiday Entitlements

Annual Leave Entitlements

Click here to view our guideline on annual leave

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

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.