The Revenue Commissioners introduced real time PAYE (PAYE modernisation) from the 1st January 2019. This was the biggest change to the PAYE system since the 1960s. Under the new system, from the 1st January 2019, employers are required to report their employees’ pay and statutory deductions to Revenue for each payroll issue.
My Department issued holiday pay to primary substitute staff on the 21st March. The issuing of holiday pay has ensured that refunds owed to primary substitute staff have been paid to them. Holiday pay is normally issued in payrolls in April.
The assignment of tax credits is a matter between the individual substitute and Revenue. The information that is available on a county basis in my Department databases relates to the number of substitute employees that were affected by the cessation date issue and the number of RPNs received from Revenue for those impacted.
1,147 refunds of tax have been generated to primary substitute teachers. These refunds have ranged in value from €0.25 to €1,924.04.
Where a primary substitute teacher has more than one employer, the Revenue Commissioners will issue Revenue Payroll Notifications (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.
Refunds of tax due to primary teacher substitute staff for whom Revenue have submitted RPNs to my Department have been paid.