Brendan Griffin
Question:198. Deputy Brendan Griffin asked the Minister for Education her advice on a matter (details supplied); and if she will make a statement on the matter. [3217/21]
View answerThursday, 21 January 2021
Questions (198)
Written answers
During March 2020, the Education Shared Business Services (ESBS) section of my Department implemented a payroll system utilising a managed payroll service to pay in the region of 4,500 apprentices undertaking off-the-job training in all sixteen ETBs. This payroll was established to fulfil a Revenue requirement to tax apprentices before end Q1 2020. An Operations Team has been set up in the ESBS to manage this service from an operational perspective.
In respect of the specific queries raised in the correspondence supplied, I can confirm that my officials have created detailed FAQs and information in relation to Apprentice Off-the-Job Training Payments & Allowances and these are available on the SOLAS Generation Apprenticeship website. The link here is to the relevant section of the Generation Apprenticeship website which contains this information. This link also includes an important Apprentice FAQ document in the first section.
There is also a detailed section in relation to the process associated with the Apprentice’s first off-the-job payment. In this regard it is important to note that Income tax; PRSI and USC will be deducted from each Apprentice’s payment and sent to Revenue automatically. The rate of taxation that an Apprentice pays is set by Revenue and will depend on your own personal circumstances.
It is also important to note that not all Apprentices will be subject to Emergency Tax for their first payment; however, if any Apprentices are subject to Emergency Tax then the FAQs detail how Apprentices can make any required changes to their Tax Credits and/or Rate Bands at the appropriate time to ensure that any emergency tax deducted will be refunded during the next pay period provided their Revenue record has been updated in line with the process outlined in the FAQs and that Revenue place the Apprentice on a cumulative tax certificate (which is done automatically in most instances).
As outlined earlier, I strongly advise all Apprentices to log on and read the detailed FAQs on the SOLAS Generation Apprenticeship website here as doing so will ensure that all Apprentices will receive their full payment entitlements while undertaking Off-the-Job training.
Finally, my officials have been in touch with the ETB, listed in the correspondence provided, and I can confirm that staff in the Finance section in the ETB have made contact with the individual in question to outline the pertinent matters directly to him.