I propose to take Questions Nos. 195 to 197, inclusive, together.
The new PAYE system developed by Revenue was deployed for the first time from the 1st January 2019. My Department pays 120,000 staff on a fortnightly basis. Between 5,000 and 9,000 substitute staff who cover absences for teaching and non-teaching staff could be paid each fortnight for the full period or a number of days per fortnight.
A cessation date was included in the return sent to Revenue on the 3rd and 17th January for post primary substitute teachers and on 10th January for primary and non-teaching staff. The new Revenue ’system updated the employees’ records immediately and assigned zero credits to them.
The issue that caused the main problem has been resolved and any substitute staff being paid for the first time in 2019 on payrolls since the 17th January in the case of post primary and from 10th January for primary and non-teaching staff, are not affected.
I am pleased to advise the Deputy that a solution was applied for some staff in the post primary teacher payroll that issued last Thursday (14th February). In that regard, a total of 2,450 new Revenue Payroll Notifications were loaded to the post primary teachers’ payroll of 14th February. The payroll generated generated refunds for 69 substitute teachers. Further RPNs for post primary teachers will be processed in the payroll of 28th February and refunds of tax will issue where due.
Revenue has forwarded 4,728 RPNs to be applied to the primary teacher and non-teaching staff payrolls for payment on the 21st February. It is expected that 533 refunds will be issued to primary substitute staff and 177 refunds to substitute non teaching staff on the 21st February.
My Department is endeavouring to ensure that every payee has the correct Revenue Payroll Notifications (RPNs) applied to them.
Where a substitute teacher/non-teaching staff member has more than one employer, the Revenue Commissioners will issue RPNs based on the information available to them. Employees may have more than one source of taxable income and may assign credits to more than one employment. Tax credits and taxable basis are decided by Revenue and notified to the employer to apply to payrolls. Any refunds of tax to staff are based on the information supplied by Revenue.