Under Section 24 of the Education Act, 1998 (as amended by the Education (Amendment) Act, 2012) the board of management is the employer of teachers and other staff of the school. In the case of schools under the auspices of an Education and Training Board (ETB), the relevant ETB is the employer.
Education Shared Business Services – ETB Payroll (ESBS ETB Payroll) which is a section of the Department of the Education and Skills acts as an agent on behalf of certain ETBs for the purposes of processing salary payments, however the individual ETB remains the employer and paymaster. The Department of Education and Skills acts as a paymaster to all other recognised schools.