Dáil Éireann Debate, Tuesday - 24 February 2015
310. Deputy Seán Ó Fearghaíl asked the Minister for Defence if there are allowances, stipends or benefits-in-kind, generally treated like wages, for the membership of the Reserve Defence Force; and if he will make a statement on the matter. [8189/15]
View answerThe small number of allowances payable to members of the Reserve Defence Force (RDF) such as Patrol Duty, Uniform Replenishment, Naval and Children’s allowance are treated as income by the Revenue Commissioners for the purposes of the payment of PAYE, PRSI and USC, where appropriate, and the charges are levied accordingly.
Members of the RDF are volunteers who undertake training in their spare time. Members of the RDF undertake unpaid training and there is also provision made for them to avail of paid training. However, members of the RDF are not employed or engaged under a contract of employment which stipulates either weekly hours of work or working time and service with the RDF is not pensionable under the Defence Forces Pension Schemes.
