My Departments Home Tuition Grant Schemes provide funding towards the provision of a compensatory educational service for children who, for a number of specific reasons, are unable to attend school. By its nature, it is intended to be a short term intervention.
Under the Home Tuition Schemes, Home Tutors are 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.
In accordance with instructions from the Revenue Commissioners, payments under the Home Tuition Grant Scheme are subject to statutory deductions at source. In order to facilitate parents, my Department acts solely as payroll agents on behalf of the parents/guardian.
Any further queries in relation to PAYE and USC should be directed to the Revenue Commissioners.
The Department of Social Protection has determined that Home Tutors are engaged under a contract for service and are therefore self-employed and subject to PRSI Class S. Any further queries in relation to PRSI Class should be directed to the Department of Social Protection.