Under my Department's Home Tuition Grant Scheme, Home Tutors are engaged by the parents/guardian of the child who is to receive tuition.
Home tutors do not have a contractual relationship with the Department of Education and Skills.
The change in payment arrangements from September 2015 was on foot of instructions from the Revenue Commissioners that payments under the Home Tuition Scheme are subject to statutory deductions at source.
In order to facilitate parents, my Department agreed to act solely as payroll agents on their behalf. Payment of the home tuition grant now issues directly to the approved tutor via my Department's Non-Teaching Staff payroll.
Home tutors continue to be engaged by the parent/guardian to provide tuition.
Any further queries in relation to PAYE and USC should be directed to Revenue and queries in relation to PRSI Class should be directed to the Department of Employment Affairs and Social Protection.