asked the Minister for Education (a) the number of national schools in the Dublin 11 area that are affected by circulars 21/80 and 22/80; (b) the names of the schools; and (c) the manner in which they are affected.
Written Answers. - Dublin National Schools Circulars.
381.
Circulars 21/80 and 22/80 relate to procedures for the employment and payment of substitute teachers during national teachers' absences, which became the responsibility of school boards of management with effect from January 1981. The terms of the circulars become applicable where circumstances arise necessitating the employment of a substitute teacher. It would appear that 13 schools in the Dublin 11 area have been involved in the employment of substitute teachers since 1 January 1981. Copies of the circulars are, with the permission of An Ceann Comhairle, being circulated with the Official Report.
Following are the circulars referred to:
Circular 21/80
Employment and Payment of Substitutes.
Circular to Chairmen of National School Boards of Management and Principal Teachers.
With effect from 1st January, 1980, a revised system will be introduced for the employment and payment of substitutes during absences of national teachers.
The employment and payment of substitutes will be undertaken by school boards of management in accordance with the Rules outlined in Appendix A.
In the case of absence for any reason other than those outlined in paragraph (2) of Appendix, where substitution is required, the employment and payment of substitutes remains the responsibility of the teacher.
The current rates of payment for substitutes are as follows: For trained substitutes, £21.10 per school day; For untrained substitutes, £18.51 per school day.
Substitutes should not be paid for any period of closure due to vacation or falling within vacation days. In the case of closures not related to vacation (public and Church Holidays, Rule 59), it will be necessary for the substitute to serve immediately before and after the closure in order to be eligible for payment.
At the request of school management, the Department will pay an immediate advance in respect of the estimated cost of the employment of a substitute. This advance will be £19.00 per day in the case of a trained substitute and £17.00 per day in the case of an untrained substitute.
These advances will be subject to a maximum in any one payment of £437.00 and £391.00 in the cases of a trained and an untrained substitute respectively.
Advances are renewable on a monthly basis in the case of long term absences.
Application forms are enclosed. Additional forms may be obtained from the Department of Education. Primary Branch, Block 1, Irish Life Centre, Lower Abbey Street, Dublin 1.
Application Forms
1. It will be noted that in addition to the name of the absent teacher and the reason for absence, the teacher's payroll number is required. With a payroll of over 18,000 national teachers, it is regretted that the name of a teacher is no longer sufficient to enable his/her record to be traced in the Department. For example, it is not unusual for two teachers in the same school to have the same names. In order to avoid difficulty in procuring a payroll number during a teacher's absence, it is suggested that the Board of Management should take steps at an early date to procure a record of each teacher's payroll number.
2. In regard to school closings, the date of closure and reason should be specified (Par. 4). If the closure is taken under Rule 57 of the Rules for National Schools, within the allocation of 56 days vacation allowed per year, "vacation" should be specified as the reason. If the closure is not due to vacation, the exact reason should be stated.
3. Application for an advance of substitute's salary should be make by completing Section A of the attached form. The application form, with the amount of the advance entered by the Department, will be returned with the advance payment to the Chairman of the Board of Management.
The same form, with Section B completed, should be used to claim the balance of recoupment, i.e. the remainder of the substitute's salary for his/her actual service plus the employer's share of the P.R.S.I. contribution.
In any case where a portion of an advance payment remains over after the substitute has ceased employment, the amount involved should be returned to "The Accountant", Department of Education, Block 1, Irish Life Centre, Lower Abbey Street, Dublin 1, together with the completed reconciliation of Section B of the application form.
A medical certificate covering the teacher's absence through illness or on maternity leave must be submitted either with the request for an advance or with the reconciliation statement (Section B of the application form). If this is not done, and a substitute has been employed, the Department will be entitled to deduct from the absent teacher's salary the cost of the substitute's employment.
Management will be responsible for the deduction of the appropriate PAYE income tax and employee's PRSI contribution in the case of all payments made to substitutes and for forwarding the total deducted, together with the employer's share of the PRSI contribution to the Revenue Commissioners. [However, see Circular 22/80 enclosed].
L. Ó Laidhin.
Rúnaí.
Nollaig, 1980.
APPENDIX A
Absences of Teachers and Employment of Substitutes.
1. The absence of a teacher, the cause of absence and the estimated duration of the absence should be notified at once to the Chairman of the Board of Management by the teacher or by a person acting for the teacher.
2. Subject to the arrangements set out below, substitutes should be employed by Boards of Management in the following cases of approved absences of teachers:—(a) certified sick leave; (b) maternity leave; (c) jury service; (d) special absence for particular educational reasons with the prior approval of the Department of Education.
2.1 A substitute should be employed from the first day of absence, or as soon thereafter as possible, where it is known that the teacher's absence is likely to exceed three school days.
2.2 Teachers should not generally be expected to cover for an absent teacher for more than three consecutive school days. A substitute should be employed on the fourth and subsequent school days.
2.3 The teacher should supply medical or other certification in respect of any absence which exceeds three consecutive school days.
2.4 If, after three consecutive school days absence, a teacher fails to supply medical or other certification or fails to notify the Chairman (or person acting for the Chairman) of his intention to resume on the fourth or subsequent day, and a substitute has been employed, the Department shall be entitled to deduct from the teacher's salary any payment made in respect of the substitute's salary.
Circular 22/80
Employment and Payment of Substitutes.
Circular to Chairmen of National School Boards of Management and Principal Teachers—Guidelines regarding PRSI deductions for substitutes' salaries.
When the revised system for the payment of substitutes during absences of national teachers comes into operation, on 1st January, 1981, it will be the responsibility of school management to make the correct tax and PRSI deductions from the salaries of substitute teachers. Plans are in progress at present for the registration of school Boards of Management as employers and instructions will be issued by the Revenue Commissioners regarding deductions of PAYE Income Tax. In the time available, it will not be possible for the Revenue Commissioners to arrange for the registration of all boards and for the issue of all necessary PAYE documents by 1st January, 1981. The Revenue Commissioners, therefore, accept that the operation of the PAYE tax deduction scheme in respect of any emoluments payable to substitutes by Boards of Management before 6th April, 1981, is not feasible. In the meantime, no action need be taken in this regard.
The employment of substitute teachers is insurable under the terms of the Pay Related Social Insurance (PRSI) Scheme and care should be taken to make the correct PRSI deductions from salary, and to maintain an accurate record of salary, PRSI contributions and weeks of insurable employment. A sample form for the period January-5 April, 1981 for this purpose is enclosed. This form will be included by the Department with each advance payment of substitute's salary. The PRSI contributions should be retained by the school Board of Management for the present and notification will be issued at a later date regarding the payment of these remittances.
The PRSI rates applicable to substitute teachers are as follows:—
|
Standard Rate for men and women |
Rate for women in receipt of Social Welfare Widows' Pension, Deserted Wife's Benefit or Social Assistance Allowances for deserted wives or unmarried mothers. |
Men and Women who hold medical cards. |
||||
|
Employee pays no contribution |
Employer pays Health contribution |
|||||
|
Class A. |
A.1 |
A.2 |
A.3 |
|||
|
Employer |
9.8% |
Employer |
9.8% |
Employer |
10.8% |
|
|
Employee |
4.5% |
Employee |
Nil |
Employee |
3.5% |
|
|
Total |
14.3% |
Total |
9.8% |
Total |
14.3% |
|
|
Class J.Persons insured for occupational injuries and health only. |
J.1 |
J.2 |
J.3 |
|||
|
Employer |
0.45% |
Employer |
0.45% |
Employer |
1.45% |
|
|
Employee |
1.00% |
Employee |
Nil |
Employee |
Nil |
|
|
Total |
1.45% |
Total |
0.45% |
Total |
1.45% |
|
|
[e.g. employed persons over 66 years of age whose employment is of a subsidi- ary nature or of inconsiderable extent]. |
||||||
|
Class K.Persons insured for health purposes only e.g. nuns and brothers |
K.1 |
|||||
|
Employer |
Nil |
|||||
|
Employee |
1.00% |
|||||
|
Total |
1.00% |
The majority of substitutes will fall to be treated under Class A for insurance purposes. The exceptions are:—
(1) Persons over 66 years of age- —Class J.
(2) Substitutes whose employment is of "inconsiderable extent", (i.e. less than 18 hours total per week inclusive of other employments) who are not mainly dependent on their earnings—Class J. (For substitutes under 66 years of age who are mainly dependent on their earnings as substitutes, Class A is applicable even where the employment is for less than 18 hours per week, in order that they may be insured for the full benefits payable under the PRSI Scheme).
(3) Substitutes living as members of Religious Communities, persons in Holy Orders or Ministers of Religion are liable for deductions under Class K.
There are three sub-divisions in each contribution class: (i) Standard Rate; (ii) Rate for women in receipt of Social Welfare Widows' Pension, Deserted Wife's Benefit, Social Assistance Allowance for deserted wives or unmarried mothers, or a Widows' Social Security type Pension from another EEC State; (iii) Men and Women who are holders of medical cards.
Once the substitute's insurance class has been established and the appropriate sub-division determined, the percentage PRSI contributions due in respect of the substitute's gross salary can be calculated in accordance with the rates specified above.
Weeks of insurable employment
In order to establish entitlement to certain benefits under the PRSI system, a record of the substitute's weeks of insurable employment must be kept. A week of insurable employment is any week, or part of a week, during which the substitute served in the school and for which payment is due. Three weeks can be counted by placing a tick for each week of service in the appropriate box on the attached form.
DEPARTMENT OF EDUCATION, PRIMARY BRANCH, BLOCK 1, IRISH LIFE CENTRE, LOWER ABBEY ST., DUBLIN
Application for advance payment and recoupemnt of balance of cost of employement of a substitute teacher during the absence of a national teacher due to certified sick leave and maternity leave, absences approved in advance for educational reasons and jury service.
