Dáil Éireann Debate, Tuesday - 28 March 2017
182. Deputy Thomas Byrne asked the Minister for Education and Skills if home tutors are employees of his Department; if his Department is paying appropriate PAYE and PRSI in respect of home tutors; and if not, the reason home tutors are being paid through the payroll of his Department. [15255/17]
Amharc ar fhreagraThe Deputy's question refers to the change in payment arrangements for the Home Tuition scheme administered by my Department since September 2015.
Under the Home Tuition Scheme, Home Tutors have always been 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 Social Protection.
